420 Whispering Ltd. is a Canadian publicly-traded business with a December 31 fiscal year end. In order to get a better return on some of its excess cash, Whispering purchased 140 common shares of AFS Corporation on July 1, 2020 at a price of $3 per share. Due to the nature of the investment Whispering's management is accounting for the equity investment using the fair-value through other comprehensive income (FV-OCI) without recycling to net income. On August 1, 2020, AFS declared dividends of $1/share, and paid those dividends on August 20, 2020. On December 31, 2020 shares in AFS were trading at $5 per share. On September 15, 2021. Whispering sold the shares in AFS for $6 per share. Prepare the journal entries required to record the above transactions on the books of Whispering Ltd. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account tities and enter for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit July 1, 2020 FV-OCI Investments Cash Aug 1, 2020 Dividend Receivable Dividend Revenue Aug 20, 2020 Cash 140 Dividend Receivable Dec 31, 2020 Cash 280 Unrealized Gain or Loss - OCI Sept. 15, 2021 Cash Unrealized Gain or Loss - OCI (To adjust to fair value on date of disposition) FV-OCI Investments 140 (To record disposal) Fair Value-Other Comprehensive Income (OCI) without recycling: (To reclassify holding gain)