Hinshaw Co. follows IFRS and has a December 31 year end. Hinshaw has the following information concerning its investments held at December 31, 2020: 1) Purchased shares of FITZ Co. for $12,000 on Jan 1, 2019 plus $200 of transaction costs. The investment is accounted for using the fair value through net income (FV-OCI) method. 2) Purchased shares of RUSS Co. for $5,000 on Feb 2, 2019 plus S200 of transaction costs. The investment is accounted for using the fair value through other comprehensive income (FV-NI) method. Details of the investments in 2019 & 2020 follows: FITZCRUSSCO 2019 2020 2019 2020 Dividends declared & paid $450 $200 $225 5195 Fair Value at Dec 31 59,850510,300 $5.26054.680 None of the investments were considered impaired. On February 1, 2021. Hinshaw sells all of its investments: 1) FITZ Co. is sold for $10,350. 2) RUSS Co. is sold for S4,870 Required: a) Prepare all journal entries for Hinshaw relating to the FITZ Co. investment for 2019 & 2020 & 2021. b) Prepare all journal entries for Hinshaw relating to the RUSS Co. investment for 2019 & 2020 & 2021. c) Ignoring tax impacts: i) Show the effect of the investments (accounts and amounts) on Hinshaw's Statement of Comprehensive income for the years ended December 31, 2019, 2020, & 2021. (ie. Accounts and amounts per year.) ii) Show Hinshaw's Classified Statement of Financial Position at December 31, 2020 for. - All investment assets - accounts and amounts - All equity accounts - accounts and amounts (Equity accounts will show the cumulative impact on the accounts for both years)