Bridgeport Inc. acquired 15% of the outstanding common shares of Gregson Inc. on December 31, 2021. The purchase price was $633 ADO for 46,300 shares, and is equal to 15% of Gregson's carrying amount. Gregson declared and paid a $0.70 per share cash dividend on June 15 and again on December 15, 2022. Gregson reported net income of $537,000 for 2022. The fair value of Gregson's shares was $23 per share at December 31, 2022. Bridgeport is a public company and applies IFRS. Instructions a) Prepare the journal entries for Bridgeport for 2021 and 2022, assuming that Bridgeport cannot exercise significant influence over Gregson. The investment is accounted for using the FV-OCI model. b) Prepare the journal entries for Bridgeport for 2021 and 2022, assuming that Bridgeport can exercise significant influence over Gregson