2. Samantha Company owned common shares of Darren Inc. The investment was accounted for 6 marks using the fair value through other comprehensive Income (FV-OCI) model. Samantha Company just sold the shares. The following information is from Samantha's accounting records on the date of sale, before any adjustments have been made: # of Common shares held 10,000 AOCI balance (cr) $ 15,000 Carrying value of shares, before sale $ 268,000 Selling price of shares $ 285,000 Required: Prepare any journal entries required by Samantha Company to account for the sale of the Darren Inc. shares