Accounting for subsidiaries, associates, and investments

Hi,

I am reviewing consolidating financial statements in preparation for the case study exam.

For my own clarity, can you explain me how an investment in a subsidiary is accounted for in the individual statements, not the consolidated, of the parent company? Can you illustrate me the double entries regarding (1) the initial investment in the subsidiary and (2) any subsequent recording of dividends received from the same subsidiary? What would happen in the same two situations if, instead of a subsidiary, shares were acquired in what would be classified as an associate or as an investment?

Thank you.