Cullumber Ltd. is a Canadian publicly-traded business with a December 31 fiscal year end. In order to get a better return on some of its excess cash, Cullumber purchased 130 common shares of AFS Corporation on July 1, 2020 at a price of $3 per share. Due to the nature of the investment Cullumber's management is accounting for the equity investment using the fair-value through other comprehensive income (FV-OCI) without recycling to net income. On August 1, 2020, AFS declared dividends of $2/share, and paid those dividends on August 20, 2020. On December 31, 2020, shares in AFS were trading at $5 per share. On September 15, 2021, Cullumber sold the shares in AFS for $6 per share. Prepare the journal entries required to record the above transactions on the books of Cullumber Ltd. (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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To adjust to fair value on date of disposition) (To record disposal) Fair Value-Other Comprehensive Income (OCI) without recycling: (To reclassify holding gain)