想詢問一下12/31的第二個分錄是怎麼來的
分錄格式有點跑掉，拍謝
Spring Ltd. had the following transactions pertaining to investments in ordinary shares.
Jan.1 Purchased 2,500 ordinary shares of Angeltide Limited (5%) for €142,100.
July.1 Received a cash dividend of €2.80 per share.
Dec.1 Sold 500 ordinary shares of Angeltide Limited for €31,200.
Dec.31 Received a cash dividend of €2.90 per share.
Jan.1 Financial Assets at FVTPL-Equity…142,100
Cash… …• 142,100
July.1 Cash (2,500 X €2.80)… …7,000
Dividend Revenue…• 7,000
Dec.1 Fair Value Adjustment-FVTPL…2,780
Gain on Financial Assets at FVTPL(€31,200 - €28,420)…2,780
Dec.1 Cash…31,200
Financial Assets at FVTPL-Equity (€142,100 X 1/5)… 28,420
Fair Value Adjustment-FVTPL… 2,780
Dec. 31 Cash (2,000 X €2.90)………….5,800
Dividend Revenue…………. 5,800
Dec. 31 Fair Value Adjustment—FVTPL……………9,320
Gain on Financial Assets at FVTPL(€123,000 - €113,680)……… 9,320