Company AAA has an equity investment and AAA follows IFRS. AAA also use FV-NI model for its investment. It didn't record or report separately its dividend and interest income from other investment income account.

Investment:

On August 12, 3000 shares of company BBB Were acquired at a cost of 59 per share and a 1% commission was paid

On September 28 a dividend of 0.50 per share was received on the BBB Share

On December 31, the BBB had a fair value of 60.50 per share

A. Prepare the journal entries to account for the investment in BBB

B. If AAA use the FV-OCI method to account for this method, prepare the whole required journal entries.