two similar questions

2B Brook Ltd. purchased 70 ordinary shares of Meissner AG(5%) for 70,000 on January 1, 2020. The investment is classified as non- trading(3). On January 1, 2020, Brook received a cash dividend of 20 per share The market value of the shares was 70,525 at the end of 2020. On April 1, 2021, Brook sold 40 of the bonds for 40,200. Prepare the entry 2C Brook Ltd. purchased 70 ordinary shares of Meissner AG (5%) for 70,000 on January 1, 2020. The investment is classified as trading( 85-19). On January 1, 2020, Brook received a cash dividend of 20 per share The market value of the shares was 70,525 at the end of 2020. On April 1, 2021, Brook sold 40 of the bonds for 40,200. Prepare the entry