on dec 1, 2018, Mema corp owns 15,000 ordinary shares representing 15% of the shares outstanding of Ele Corporation. During the same data Ele declared P2 per share dividends on ordinary shares to the shareholders of record on december 15 payable on december 31. 1. how much is the dividend income to be recog ktr gyutiggrjilnized in 2018? 2. Make all the necessary entries at the a. date of declaration b. date of record c. date of payment