14 (6 points) (IA1.4 6 marks) On July 5, 2019, Squid Inc. purchased shares in Cod Ltd. for $21,000 and incurred $550 in commission. On November 15, 2019, dividends of $825 were received from Cod Ltd. At year end, the shares had a fair value of $21,575. On March 23, 2020 the shares were sold for $21,900 less a $475 commission. Squid Inc. has not elected to classify the investment as fair value through other comprehensive income. Required: Prepare all the necessary journal entries for the share investment for 2019 and 2020. The company's year-end is December 31. Format BIU GENERAL JOURNAL ACCOUNT TITLES AND DATE EXPLANATION DEBIT CREDIT