Um, I beg to differ.

Simulator time (although you probably mean flight training device time) should go in one and only one column. It is not flight time, so it should not be entered as dual received since most logbooks have dual received as a subset of "flight time" or "piloting time" of which simulator flying is neither.

Same goes for when you instruct in a simulator/flight training device. "Dual given" or "as flight instructor" is also usually a subset of flight or piloting time. There really is no entry in an instructor's logbook for the time spent giving dual instruction in a simulator.

However, for your own records (which is a huge point of your logbook) you can log whatever you like. I used to have a column I made up called "simulator instruction given" or something of that nature. It didn't count for anything except for my own purpose of knowing roughly how much instrument instruction I gave, which I thought would be beneficial if I could spit it out during an airline interview.

So,
2) Nothing to log in CFI's logbook.
3) Log in Simulator column ONLY in student's logbook.