A Co owns 20% of the shares in B Co, both of which are New Zealand resident companies. B Co pays A Co a $72,000 dividend, which has $28,000 of imputation credits allocated to it. What are the relevant imputation credit account entries for A Co and B Co? Assuming this is the only receipt of A Co, how much tax will it be required to pay? How would your answer be different if A Co was a non-resident company?