New share issue by Sub and Dividend received from Associate

Hello members,

I am facing following problems in P2. Can you help me with the following issues……

(Q1)
Parent buys 30% of Associate for $ 100m on 1 January 2017. The Associate made a profit for the year $ 20m and paid a dividend $ 10m.
Now the carrying value of “the investment in Associate” would be (100m + (20m*30%) – (10m*30%)) = $ 103m at the year-end (On 31 Dec 2017).

a) What is the journal for the dividend received of $ 3m (10m*30%) from the Associate from the perspective of the Parent?

b) And also is the journal for “Dividend received from Sub” the same as the journals for “Dividend received from Associate”?

(Q2)
Parent buys 100% of Sub (100m shares) for $ 200m on 1 January 2017. On 1 July 2017 the Sub issued new shares (with par value of $ 20m) for $ 30m to the outsiders.

Before new Issue = 100m shares (Parent=100%)
After new issue = 120m shares (Parent = 80% and NCI = 20%)

a) What is the effect on consolidation at 31 Dec 2017 of the new issue?

(Q3)
What is the adjustment on consolidation if Parent provides a loan to Associate?

Thanks….

Asif…