Drogba Corp. invested its excess cash during 2021 in investments accounted for using the fair value through other comprehensive income model. As at December 31, 2021, the portfolio consisted of the following common shares: Assume that Drogba follows IFRS and applies the fair value through other comprehensive income (FV-OCI) model without recycling. Required a) Show, with appropriate account titles and amounts, what should be reported for these securities: I. on Drogba's December 31, 2021 balance sheet; II. on Drogba's 2021 income statement; III. on Drogba's 2021 statement of comprehensive income. b) On December 31,2022 , Drogba's portfolio accounted for using the FV-OCI model consisted of the following common shares: During 2022, Drogba Corp. sold its 2,000 shares of Poley Corp. for $38,200 and purchas 2,000 more shares of Lindsay Reuben, Inc. and 1,000 shares of Duff Corp. 1. Provide the journal entries for the sale of the Poley Corp. shares. II. Show, with appropriate account titles and amounts, what should be reported for thes securities: i. on Drogba's December 31, 2022 balance sheet; ii. on Drogba's 2022 income statement; iii. on Drogba's 2022 statement of comprehensive income