So just like we saw with trading securities available for sale securities can also earn dividend revenue when they receive dividends from their investment. So let's check this out on december 10th year one X. Y. Z. Company declared and paid a dividend of $1 per share. So we own 500 shares of the company. Just like we saw in the previous journal entry Times the $1 we receive per share. Well we're gonna receive $500 in dividends and this is gonna be received in cash, right? They're gonna pay dividends in cash. And since we own 500 shares will receive $500. So we're going to debit cash for 500 because we're receiving cash and what's gonna be our credit here. It's just like with trading securities were receiving dividend revenue and this goes to the income statement. Okay this is not the other comprehensive income, this still goes to the income statement. Remember only the unrealized gains or losses when we have changes in the fair value. That's what's gonna go to our other comprehensive income. That's shown on our comprehensive income statement. Not just our regular income statement. Okay. So if you don't remember what the comprehensive income statement is, Go ahead and type that into the search and look up that video. It's gonna be very simple. It's gonna be a short video. Just explaining that other comprehensive income, it just has our net income plus some other complicated issues such as these unrealized gains and losses from available for sale securities. Okay so one thing I want to note is that this dividend revenue, it's still non operating. It's not going to be sure at the top of our income statement, where we show our revenues from our sales from our actual core business. No, this is a non operating thing. We're not an investment bank, we're not in the business of buying and selling investments. This is a side thing that we're doing. So it's non operating. It'll still show up on our income statement. It'll just show up at the bottom part where we show other things that we do. Cool. So we received cash of 500. So our assets increased by 500 and our revenue from the dividends Increased by 500. So that's going to increase our equity by increasing our net income. Cool. Alright. So that's exactly the same as what we saw with trading securities. Let's go ahead and move on to the next one.