Daron Co. purchased 30.000 shares of Herkul Co on 2 April 2018. Share price of Herkul Co. was 5 $. Daron company also paid a total commission of 700 $. On 1 June Daron company received a total dividend of 3.000 $ from Herkul Co. The share price of Herkul Co. on 31.12.2018 was 4 $. Daron company classified this investment as Fair Value Through Profit or Loss (FVTPL) Investments. Make the necessary journal entries