Question $3($Investment in Securities$)$

Apollo Limited purchased as a short$-$term investment $50,000$ shares of Construction Bank on $1$ December $2020.$ Apollo paid $$5\mathrm{.}50$ per share, plus a brokerage commission of $$700.$ On $15$ December $2020,$ Apollo received a $$0\mathrm{.}35$ per share dividend on its $50,000$ shares of Construction Bank. On $31$ December $2020,$ the share price of Construction Bank rose to $$5\mathrm{.}8.$ What value should be reported for Apollo's year$-$end financial report according to Hong Kong or International Accounting Standards and what are the required entries. Please prepare the entries for $1,15$ and $31$ of December $2020.$