U 55 Investment in Marketable Securities on January 3, 20x1, Matthew Corporation purchased the following equity securities as an investment. The securities are classified as trading. Number of Cost of Company Total Cost Shares Share A 800 $20 $ 16,000 B 2,000 12 24,000 400 22 8.800 On June 30, 20x1, C Company paid dividends of $3.00 per share Prepare the journal entry that would be used by Matthew to record the dividend receipt. HTML BI U AH-I EX 31. X