FVTPL Financial Assets Equity Cost $ 50.000 26,000 70,000 S 146.000 Market December 31, 2018 $ 26,000 40,000 60.000 $ 126.000 Market Desember 31, 2012 $ 40.000 40.000 50.000 $ 130.000 D Company E Company F Company Total FVTOCI Financial Assets. Equity G Company H Company Total $420,000 100.000 $320.000 $360,000 120.000 $480.000 $300.000 140 000 S440.000 Company K follows the following marketable equity financial assets. All financial assets were purchased during 2018 and there was no beginning balances in any market adjustment accounts. Prepare the necessary journal entries to record the valuations for both FVTPL and FVTOCi financial assets - Equity at December 31, 2018 and 2019