Accounts Payable

Accounts Receivable

Accumulated Depreciation - Automobiles Accumulated Depreciation - Buildings Accumulated OCI

Automobiles

Bonds Payable

Common Shares

Common Shares Dividends Distributable Common Shares Subscribed

Common Stock Dividends Distributable Contributed Surplus

Deficit

Dividend Receivable

Dividend Revenue

Dividends

Dividends Payable

Buildings

Cash

Cash Dividends-Preferred

Equipment

Furniture and Fixtures

FV-NI Investments

FV-OCI Investments

Gain on Appreciation of Capital Asset Gain on Disposal of Investments FV-OCI Gain on Sale of Investments

Income Summary

Inventory

Investment Income or Loss

Investment in Sinking Fund

Land

Legal Expense

Loss in Value of Investment Property Machinery

No Entry

Notes Payable

Preferred Shares

Property Dividends Payable Retained Earnings

Share Subscription Rereivabel

Share Subscriptions Receivable Stock Dividends

Stock Dividends Distributable Treasury Shares

Unrealized Gain or Loss

Unrealized Gain or Loss - OCI

PLEASE STICK WITH THE LIST OF ACCOUNTS ABOVE AND ONLY TWO ENTRIES, NOT 3 ENTRIES; OTHERWISE, THE SYSTEM MARKETS WRONG.

Windsor pays interest at the end of each year. On January 1, 2027, Windsor pays $2.9 million in cash to Green Bank. Windsor orepares financial statements in accordance with IFRS 9. (b) Prepare an entry at December 31, 2023, based on the results of your calculation. (Round answers to 0 decimal places, e.g. 5,275. 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 titles and enter 0 for the amounts. List debit entry before credit entry.)