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

Concord 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 Concord invested in equity securities:

On March $20,$ purchased $5,500$ shares of Wu Inc. common shares at $$31$ per share plus commission of $$420.$

On August $15,$ purchased $2,500$ shares of Xi Inc. common shares at $$25$ per share plus commission of $$360.$

On June $30,$ Concord sold $3,300$ shares of Wu Inc. at $$33$ less commission of $$630.$

The December $31,2023$ market value of the Wu shares was $$34$ and of the Xi shares was $$24.$Repeat part $($b$)$ assuming the investments are accounted for using FV$-$OCI without recycling. Concord's policy is to reduce

proceeds on disposal for transaction costs. $($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 all debit entries before credit

entries.$)$

Date

Account Titles and Explanation

Debit

Credit

FV$-$OCI Investments

$($To adjust to fair value at date of disposal$)$

Can y answer Repeat part lb$)$ assuming and Repeat part lb$)$ assuming Thank you