Question

Received dividend ₹500 and Interest ₹400

Answer 1

cash A/c    dr          900
   To interest received A/c          400
    To dividend received A/c       500

Answer 2

The journal entry for Dividened & Interest Received is :-

Cash A/c ------------- Dr. ₹ 500
To Dividened Received A/c ₹ 500

Cash A/c ---------Dr. ₹ 400
To Interest received A/c ₹ 400

( Being Dividened & Interest Received ).

{ OR,
you may write} ;

Cash A/c------------------Dr. ₹900
To Dividened Received A/c ₹ 500
To Interest Received A/c ₹ 400

( Being Dividened & Intrest Received ).