KB Ltd provides you with the following information for the year ended 31 December 2020. Ignore VAT for this question. NOTES 1. AB (Pty) Ltd has an issued share capital of 625000 shares. AB (Pty) Ltd pays a monthly management fee to KB Ltd of R120 000 per month. KB acquired their interest in the shares of AB (Pty) Ltd a few years ago. 2. CD Ltd is listed on the JSE and has 20000000 shares in issue. At 31 December 2020, the shares in CD Ltd traded at R25.75 per share. CD Ltd declared a dividend of R0.25 per share on 31 December 2020. 3. EF (Pty) Ltd's results were declining over the last few years and KB Ltd decided to sell all their shares in this company. 4. KB Ltd holds 50000 of the 500000 shares in GH (Pty) Ltd that is not listed. GH (Pty) Ltd declared and paid a dividend of R1.23 per share to all shareholders on 31 December 2020. REQUIRED: 1. Provide the journal entries to account for all the outstanding transactions in the accounting records of KB Ltd for the year ended 31 December 2020. 2. Disclose the above information in the notes to the financial statements of KB Ltd for the year ended 31 December 2020