blue spruce inc acquired 20% of the oytstanding common shares of gregson inc on december 31, 2021. the purchase price was $1031700 for 54300 shares and is equal to 20% og gregson's carrying amount . gregson declared and paid a $0.75 per share cash dividend on june 15 and again on december 15 ,2022. gregson reported net income of $546000 for 2022. the fair value of gregson's shares was $23 per share at december 31, 2022 . blue spruce is a public company and applies IFRS . A) Prepare the journal entries for blue sprace for 2021 and 2022 , assuming that blue sprace cant exercise significant influence over gregson . the investment is accounted for using the fv- oci model. b. prepare the journal entries for blue spruce for 2021 and 2022 assuming that blue spruce can excercise significant influence over gregson. show all the calculations .