Malinda Bhd is a multinational company engaged in plantations, industrial equipment, automotive, real estate and energy businesses. The company's goal is to achieve a high return on investment by focusing on its core business and leveraging its strengths for development and diversification. The company closes its account on 31 December. Below are snapshots of the activities of Malinda Bhd. PART A: Financial Assets The senior accountant of Malinda Bhd recommends to the board of directors to build an investment portfolio to meet the long- term financial goals through financial assets investments. The budget allocated for the financial asset's investment is approximately RM1,200,000. The senior accountant elaborated to the board of directors that savings account can offer easy access and security of guaranteed capital, however, returns can be modest, and thus, invest in the shares or bonds can provide stronger returns over the long-term albeit at a higher level of risk. Based on the senior accountant's advice on 1 January 2019, Malinda Bhd purchased 12% (stated rate) bonds, having a maturity value of RM500,000 for RM537,907.40. The bonds provide the bondholders with a 10% yield (market rate). They are dated 1 January 2019 and mature 1 January 2024 with interest receivable 31 December of each year. The company classified this debt investment as held for collection and selling (HFCS). Malinda Bhd plans to invest the excess balance of financial assets from the investment budget into non-trading equity investments. On 1 April 2019, Malinda Bhd purchased 30,000 ordinary shares of Mira Bhd for RM18.50 per share and the transaction cost incurred was RM8,500. On 30 December 2021, Malinda Bhd received a cash dividend of RM0.25 per units on its investment. One of the directors was concerned about the firm's financial investment following the firm's current condition that affected by the COVID-19. The director seeks an explanation from the senior accountant on which investment should the firm emphasizes to save their company from severely affected by the pandemic. CASE INSTRUCTIONS: (4) Prepare the journal entry to record the interest received and the amortization for 2019 and 2020. (3) Prepare the journal entries for the non-trading equity investment.