At the beginning of 20X7, Splash Ltd. acquired 35 percent of the outstanding shares of Poke Co. at a cost of $210,000. There were no acquisition differentials or fair value adjustments related to the acquisition. Poke has reported the following information: Year Net income 20x7 $56,000 20x8 $64,200 Dividend paid on December 31 $42,000 $56,000 The fair value of Splash's investment in Poke is $252,000 at the end of 20x7 and $259,000 at the end of 20X8. Both Splash and Poke have December 31 year-ends. Required: Prepare the journal entries that Splash should make relating to its investment in Poke for 20x7 and 20X8 under each of the following methods: a) the equity method, FVTPL and FVTOCI