Information relating to equity investments made in 2022 by Nyota Corporation follows: 1. On January 1, 2022, Nyota obtained significant influence over Uhura Inc. by buying 30% of Uhura's 120,000 issued common shares at $24 per share. On June 15, 2022, Uhura declared and paid a cash dividend of $1.50 per share. On December 31, Uhura's reported net income was $280,000, and their shares were trading at $25.50. 2. On March 1, 2022, as a trading investment, Nyota acquired 12% of the 250,000 issued common shares of Hemmer Limited at $8 per share. On July 1, 2022, Hemmer declared and paid a cash dividend of $2 per share. On December 31, 2022, Hemmer's reported net income was $654,000 for the year and its shares were trading at $7.50. Instructions Prepare all necessary journal entries relating to these two investments for 2022 for Nyota Corporation under IFRS