Following is a summary of the investments owned by Splish Corporation, as of January 1,2023: During 2023, the various companies paid dividends at various times throughout the year, as follows: \begin{tabular}{lr} \multicolumn{1}{c}{ Investment } & SplishsShareofDividends \\ \hline STG Corporation & $8,240 \\ Brach Ltd. & 26,700 \\ Raptor Inc. & 3,000 \\ CMP Ltd. & 20,500 \\ Diloph Inc. & 6,030 \end{tabular} For each of the investments, indicate which accounting model is most applicable, based on the information provided and assuming Splish follows IFRS. Calculate the amount of dividend income to be shown on Splish's income statement for 2023. Dividend income $