3. On January 1,, 2015 Lucy Company purchased 100 ordinary shares of common stock of Selam Co. For birr 100,000. On December 31,2015 Selam company reported net income and paid dividend of br. 5 per share. Record the appropriate entry under each case a) on January 1 b, on December 31,2015 assume the investment is i) held for trading ii) Non treading equity investment