Bonita Ltd. has 280,000 common shares authorized and 80,000 shares issued on December 31, 2023. On January 2, 2024, Windsor Inc., which reports under IFRS, purchased shares of Bonita for $60 per share on the stock market from another investor. Windsor intends to hold these shares as a long-term investment and initially classifies it as FVTOCI. Windsor's accountant prepared a trial balance as at December 31, 2024, under the assumption that the investment is valued at FVTOCI. Under this assumption, the trial balance included the following accounts and amounts related to the Bonita investment: Investments at FVTOCI $1,320,000 100,000 Dividend revenue OCI-holding gain or (loss) 120,000 Your answer is correct. How many shares of Bonita did Windsor purchase on January 2? (Hint: Subtract the OCI-Holding Gain or Loss from the investment account.) Windsor purchased 20000 shares