3. Chicory Cosmetics acquired 15% of the 200,000 ordinary shares of Racine Fashion at a total cost of 13 per share on March 18, 2022. At March 31, the market price of Racine Fashion was 15 per share. Prepare the necessary journal entries for March 2022 for Chicory Cosmetics if the shares are classified as FVTPL. (4%)