years ended 31 Dec 2015 to 2016 were as follows Profit Before tax 2015 ($30,000) 2016 $50,000 Dividend paid Asset Revaluation $40.000 $70,000 ($20,000) Notes: The income tax rate is 30%. In 2016, B Ltd transferred $5,000 from retained earnings to general reserve. Required: Prepare journal entries in the records of A Ltd for each of the years ended 31 Dec 2015 to 2016 in to its investment in the associate, B Ltd.