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

DDD Company received dividends from share investments during the current year:

a) A share dividend of 4000 shares from EEE Company when the market price of EEE's share was P20. DDD Company owns less than 1% of EEE's share capital.

b) A cash dividend of P150,000 from LLL Company in which DDD Company owns a 25% interest. A majority of LLL's directors are also directors of DDD Company.

What amount of dividend revenue should be reported for the current year?