At December 31, 2020, Wang Inc., a public company, holds the following investments on its balance sheet: Investment: Original Cost Carrying Value Fair Value Ahn Inc. (FVTOCI) $167,000 $175,000 $150,000 Burnham Corp $147,000 $121,500 $140,600 (FVTOCI) Wang Inc. entered into the following transactions during the year ended December 31, 2021: . On January 2, 2021, purchased $260,000 of the 4% bonds of Miron Lid. The bonds mature on December 31, 2026 and pay interest every June and December 31. The bond were purchased to yield 3%. The bonds were classified as FVTOCI. . Sale of investment of Ahn Inc. for $153,300 on January 20, 2021. At December 31, 2021, the investments had the following fair values: Burnham Corp: $161,800 . The Bond Miron was trading at 104 Required: a. Prepare all journal entries related to the above for the years ended December 31, 2020 and December 31, 2021. (9 marks) b. Assume that Wang Inc.'s net income for the year ended December 31, 2021 is $1,250,000. Prepare the bottom part of the statement of comprehensive income. (2 marks)