Bramble Corporation made the following purchases of investments during 2023, the first year in which Bramble invested in equity securities:

1. On January 15, it purchased 9,270 shares of Nirmala Corp.s common shares at $34.50per share plus commission of $2,040.
2. On April 1, it purchased 5,150 shares of Oxana Corp.s common shares at $54 per shareplus commission of $3,471.
3. On September 10, it purchased 7,210 shares of WTA Corp.s preferred shares at $27.30per share plus commission of $2,997.

On May 20, 2023, Bramble sold 3,090 of the Nirmala common shares at a market price of $36 per share less brokerage commissions of $2,936. The year-end fair values per share were as follows: Nirmala $31, Oxana $57, and WTA $29. The chief accountant of Bramble tells you that Bramble holds these investments with the intention of selling them to earn short-term profits from appreciation in their prices and accounts for them using the FV-NI model.Bramble follows IFRS.

(a) Prepare the journal entries to record the three investments. (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 0 for the amounts. Record entries in the orderdisplayed in the problem statement. List all debit entries before credit entries.)

(b) Prepare the journal entry for the sale of the 3,090 Nirmala shares on May 20. (Credit accounttitles are automatically indented when the amount is entered. Do not indent manually. If no entry isrequired, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entriesbefore credit entries.)

(c) Prepare the adjusting entry needed on December 31, 2023. (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 0 for the amounts. List debit entry before creditentry.)

(d) Repeat the parts above, assuming the investments are accounted for using FV-OCI with norecycling. Brambles policy is to capitalize transaction costs on the acquisition of FV-OCI investments and reduce the proceeds on disposal. In addition, the company reclassifies anygains or losses on disposition to Retained Earnings. (Credit account titles are auto matically indented when the amount is entered. Do not indent manually. If no entry is required, select "NoEntry" for the account titles and enter 0 for the amounts. Record entries in the order displayed in theproblem statement. List all debit entries before credit entries.) Please help out with red ones.

(e) What amount will be reported as other comprehensive income for the year ended December31, 2023? Show the wording that would appear on the comprehensive income statement. (If an amount reduces the account balance then enter with negative sign.)

Date Account Titles and Explanation 15,2023 FV-NI Investments Commission Expense Cash 1,2023 FV-NI Investments Commission Expense Cash Debit 281571 FV-NI Investments Commission Expense Cash 2997 Date Account Titles and Explanation Dec. 31 Debit Credit 6077 Date Account Titles and Explanation FV-OCl Investments Cash FV-OCl Investments Cash FV-OCl lnvestments Cash Debit 321855 281571 Credit FV-OCl Investments Unrealized Gain or Loss - OCI (To adjust to fair value at date of disposal) May 20 Cash FV-OCl Investments (To record disposal) Accumulated Other Comprehensive Income Retained Earnings 1ay 20 reclaccifu holding gain) Other Comprehensive Income