Assume Chiem Inc, is a public company that follows IFRS. Prepare closing entries assuming that instead of FV - NI Investments the company holds FV-OCI Investments and that instead of investment income, the company has recorded an unrealized gain of $3,180 for the year in its unrealized gain or loss-OCI account Inventory - $67,400 FV-NI Investments - 22,900 Retained Earnings - 44100 Dividends - 16,300 Sales Revenue-397,400 Sales Discount -4,980 Sales Returns and Allowances - 1910 COGS-230,500 Admin Expenses - 31,500 Income Tax Expense - 30,050 Investment Income - 3,280 (Close revenue accounts) (Close expense accounts) (Close income summary) (Close Dividends) (Close unrealized gain or Loss-OCI)