How to tag Dividends Received from index fund investments?

My micro ltd is receiving dividends from an global ETF investment. How do I tag this under FRS105? Do I need to create a “Dividends received” journal account and if so what would be number code please?

Thank you in advance for your help :slight_smile:

Credit a/c 4900 Miscellaneous Income

Thank you so much! :slight_smile: