Castlegar Ltd. had the following investment portfolio at January 1, 2023: During 2023, the following transactions took place: 1. On March 1, Josie paid a $2 per share dividend. 2. On April 30, Castlegar sold 300 shares of Asher for $10 per share. 3. On May 15, Castlegar purchased 200 more Earl shares at $16 per share. 4. At December 31, 2023, the shares had the following market prices per share: Earl $17; Josie $19; and Asher $8. During 2024, the following transactions took place: 1. On February 1, Castlegar sold the remaining Asher shares for $7 per share. 2. On March 1, Josie paid a \$2 per share dividend. 3. On December 21, Earl declared a cash dividend of $3 per share to be paid in the next month. 4. At December 31, 2024, the shares had the following market prices per share: Earl \$19 and Josie $21. Instructions a) Assuming that Castlegar is a publicly accountable enterprise that accounts for its investment portfolio at FV-OCI (with no recycling to net income), prepare journal entries to record all of the 2023 and 2024 transactions and year-end events. b) An icon reads, Finance. Prepare the relevant parts of Castlegar's 2024 and 2023 comparative statements of financial position, statements of comprehensive income, and statements of changes in equity (accumulated other comprehensive income portion), and, where applicable, income statement to show how the investments and related accounts are reported. c) Assume that Castlegar is a private enterprise that applies ASPE and accounts for its investment portfolio at cost (that is, the securities do not have actively traded market prices). Determine the amount by which the company's 2023 net income and 2024 net income would differ from the amounts reported under the assumptions in parts (a) and (b). Explain your results. d) An icon reads, Digging Deeper. Refer to your answers to parts (b) and (c). From an investor's perspective, what additional relevant information, if any, is provided in the financial statements under part (b) that would not be available in financial statements prepared under the method used in part (c)