Ayayai 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, Ayayai purchased 120 common shares of AFS Corporation on July 1, 2020 at a price of $5 per share. Due to the nature of the investment Ayayal'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 $2/share, and paid those dividends on August 20, 2020. On December 31, 2020, shares in AFS were trading at $7 per share. On September 15, 2021, Ayayai sold the shares in AFS for $8 per share. Prepare the journal entries required to record the above transactions on the books of Ayayai 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 titles and enter for the amounts. Record journal entries in the order presented in the problem.) July 1, 2020 FV-OCl investments 600 Cash 600 Aug. 1. 2020 Dividend Receivable 144 Dividend Revenue 144 Aug 20, 2020 Cash 144 Dividend Receivable 244 Dec 31, 2020 FV-OCl Investments 240 Unrealized Gain or Loss-OCI 240 Sept. 15, 2021 FV-OCi Investments 120 Unrealized Gain or loss. OCI 120 (To adjust to fair value on date of disposition) Cash 960 Sept. 15.2021 FV-OC Investments 120 Unrealized Gain or Loss - OCI 120 (To adjust to fair value on date of disposition) Cash 960 FV-OC investments 960 (To record disposal) Fair Value-Other Comprehensive Income (OCI) without recycling: Accumulated Other Comprehensive Income 360 Retained Earnings 360 (To reclassify holding gain)