At January 1, 2020, the value of investment presented by Carter Company are as follows: Security Cost on 1/1/20 Fair Value on 31/12/20 Note A $ 25,000 $28,000 Trading security B 100,000 105,000 Equity method (20% $ 125,000 $133,000 Security investment A is recorded for the purpose of trading. This security reflects 5% of common stock of Company A. Security B was purchased 2 years ago with the purpose to influence company B with the percentage of ownership is 20%. On December 30, 2020 Company A announce total dividend.$10,000 and company B also distributed dividend $20,000. During the year of 2020 Company B generated $ 30,000 net income. Instructions: 1. Prepare the journal entries made by Carter company of dividend received by Company A and company B 2. Prepare the journal entries made by Carter company of recording revenue 3. Prepare adjustment entries made by Carter company at December 31, 2020 relate to its investment 4. Present the investment value on balance sheet of Carter Company on December 31, 2020