May I ask for a solution and explanation to the question for a better understanding. Thank you!

Denmark Company received dividends from share investments during the current year: A share dividend of 4,000 shares from Europe Company when the market price of Europe's share was P20. Denmark Company owns less than 1% of Europe's share capital; A cash dividend of P150,000 from Liechtenstein Company in which Denmark Company owns a 25% interest. A majority of Liechtenstein's directors are also directors of Denmark Company. What amount of dividend revenue should be reported for the current year?