D 2 sarve Investments (V) In 2021, FYY Ltd. purchased 1,600 shares of Humor Inc. for $36,800 plus $1,600 in commission. The shares had a fair value of 548.800 at the end of 2021, $55,900 at the end of 2022, and $71,450 at the end of 2023. In 2024, the shares were sold for 561.900 less $1,600 in commission In each of 2021, 2022, and 2023, dividends of $3,840 were received. 3 4 Instructions Assuming FYY reports using IFRS and the fair value through other comprehensive income method (FV-OCI), prepare journal entries for 2021 t 2024.