(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.) No. Date Account Titles and Explanation Debit Credit (1) December 31, 2017 (2) December 31, 2018 (3) December 31, 2018 Repeat the requirements in (a) above assuming that Waterway is a public company that follows IFRS. (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.) No. Date Account Titles and Explanation Debit Credit (1) December 31, 2017 (2) December 31, 2018 (3) December 31, 2018