Group Accounts

Hi tutor
I solved these two almost same questions and the dividend paid treatment is different in both. what should I do about this?
First question is from Sept. 2016 specimen and it says
Caddy Co acquired 240,000 of Ambel co’s 800,000 Equity shares for $6 per share on 1 oct 2004. Ambel Co’s profit after tax for the year ended 30 September 2005 was $400,000 and it paid an equity dividend on 20th September 2005 of $150,000

the solution:
(240000/800000)x100 = 30% holding
Cost (240x$6) 1440
Share of Associate’s profit ( 400×30%) 120
Less dividend received ( 150,x 30%) (45)

and here s the 2nd question from dec 2016

Plow Co purchased 3,500 of the 10,000 $1 equity shares of Styre Co on 1 August 20X4 for $6.50 per share. Styre Co’s profit after tax for the year ended 31 July 20X5 was $7,500. Styre Co paid a dividend of $0.50 per share on 31 December 20X4.
The correct answer is $23,625
$
Cost of investment (3,500 x $6.50) 22750

Share of post-acquisition profit (35% x $7,000) 2625

less dividend received (3,500 x $0.50) (1,750)

In the 2nd one why didn’t they do the same as the first i.e 3500×0.50 x 35%?