Santigo Enterprises owns 19% of the outstanding shares of Acme Toys and Games Inc. (ATG). Santigo Enterprises is a major customer of ATG as it purchases many of its toy components from them. Santigo Enterprises has three members on ATGs board, with another seven members from other organizations. During the year ended December 28, 2020 (you have ATGs financial statements), ATG incurred a loss of $322,000 and paid dividends of $110,000. SE has recorded a dividend revenue of $8,500. What are the correct journal entries using IFRS?