Company A owns $30\%$ of the stock of Company B$.$ During the year Company B reports a net loss of $$100,000.$ Record the journal entry for Company A$\text{'}$s portion of the loss.

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Company B announced and paid a cash dividend of $$60,000.$ Record the journal entry that would be mad by Company A for this transaction.

$\backslash$table$[[$Account Title,Debit,Credit$],[,,],[,,]]$