During 2020 a company was formed. The company invested in the following shares in 2020: Dunder Inc. Mifflin Ltd. Sabre Inc. Athlead Inc. Purchase Price in 2020 $50,000 $78,000 $100,000 $103,000 Transaction fees in 2020 $1,500 $3,000 $3,500 $4,000 Fair Value Dec 31, 2020 $51,000 $78,000 $110,000 $106,000 In 2021, the company sold the investment in Dunder Inc. for $60,000 and paid transaction costs of $1,200. The shares of Athlead Inc. were also sold for $100,000 and transaction fees amounted to $2,800. The company also acquired the shares of Schrute Co. for $89,000, plus transaction fees of $2,200 On December 31, 2021, the fair values of the shares on hand were as follows: Mifflin Ltd. Sabre Inc. Schrute Co. Fair Value Dec 31, 2021 $82,000 $94,000 $77,000 Required: (a) Prepare the journal entries in 2020 and 2021 assuming that i) The investments are classified as FVTPL investments, ii) The investments are classified as FVTOCI investments. (b) Under assumption ii) calculate the balance in the AOCI account on December 31, 2021 and specify if it is a debit or credit balance. (c) Under assumption ii) calculate the amount of ocl that will be reported in the Statement of Comprehensive Income of 2021, and specify if it is a positive or negative amount