Please help me to answer this on table excel

BE13.3 Kayser SE owns 25% of Plano Company. For the current year, Plano reports net income of 190,000 and declares and pays a 40,000 cash dividend. Record Kayser's equity in Plano's net income and the receipt of dividends from Plano.

BE13.8 Gurnee Limited has the following long-term investments: (1) Ordinary shares of Kornas Co. (10% ownership) held as non-trading securities, cost 108,000, fair value 115,000. (2) Ordinary shares of Kozanecki OAO. (30% ownership), cost 210,000, equity 270,000. Prepare the investments section of the statement of financial position.