Bramble Limited, a public company that follows IFRS and has a calendar year end, made the following purchases of investments in

Bramble intends to sell these investments to earn short$-$term profits from appreciation in their prices and accounts for the

investments using the FV$-$NI model. This is the first year in which Bramble invested in equity securities:

On March $20,$ purchased $4,500$ shares of Wu Inc. common shares at $$27$ per share plus commission of $$480.$

On August $15,$ purchased $3,200$ shares of $$ Inc. common shares at $$23$ per share plus commission of $$420.$

On June $30,$ Bramble sold $2,700$ shares of Wu Inc. at $$29$ less commission of $$600.$

The December $31,2023$ market value of the Wu shares was $$30$ and of the Xi shares was $$22$

Repeat part $($c$)$ assuming the investments are accounted for using FV$-$OCI without recycling. $($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 credit entry.$)$

Date

Account Titles and Explanation

Debit

Credit

Dec. $31,$

$2023$

FV$-$OCI Investments

Unrealized Gain or Loss $-$ OCI