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Ayayai Corporation made the following purchases of investments during 2020, the first year in which Ayayai invested in equity securities: 1. 2. On January 15, purchased 8,100 shares of Nirmala Corps common shares at $30.10 per share plus commission of $1,782. On April 1, purchased 4,500 shares of Oxana Corps common shares at $47 per share plus commission of $3,033. On September 10, purchased 6,300 shares of WTA Corps preferred shares at $23.90 per share plus commission of $2,619. 3. On May 20, 2020, Ayayai sold 2,700 of the Nirmala common shares at a market price of $32 per share less brokerage commissions of $2,565. The year-end fair values per share were as follows: Nirmala $27. Oxana $50, and WTA $25. The chief accountant of Ayayai tells you that Ayayai Corporation holds these investments with the intention of selling them in order to earn short-term profits from appreciation in their prices and accounts for them using the FV-NI model. Assume that Ayayai Corporation follows IFRS 9. 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 for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 15 FV-NI Investments 243810 Investment Income or LOSS 1782 Cash 245592 Apr. 1 FV-NI Investments 211500 Investment Income or Loss 3033 Cash 214533 Sep. 10 FV-Nl Investments 150570 Investment Income or Loss 2619 Cash 153189 Prepare the journal entry for the sale of the 2,700 Nirmala shares on May 20. (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 for the amounts.) Date Account Titles and Explanation Debit Credit May 20 Cash 88965 Investment Income or Loss 2565 FV-NI Investments 86400 Prepare the adjusting entry needed on December 31, 2020. (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 O for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 Repeat the parts above, assuming the investments are accounted for using FV-OCI with no recycling. Ayayai's policy is to capitalize transaction costs on the acquisition of FV-OCl investments and reduce the proceeds on disposal. In addition, the company reclassifies any gains or losses on disposition to retained Earnings. (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 for the amounts.) Date Account Titles and Explanation Debit Credit (a)