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Blue Spruce Corporation made the following purchases of investments during 2020, the first year in which Blue Spruce invested in equity securities: 1. On January 15, purchased 10,350 shares of Nirmala Corp.'s common shares at $38.50 per share plus commission of $2,277. 2. On April 1, purchased 5,750 shares of Oxana Corp.'s common shares at $60 per share plus commission of $3,876. 3. On September 10, purchased 8,050 shares of WTA Corp.'s preferred shares at $30.50 per share plus commission of $3,347. On May 20, 2020, Blue Spruce sold 3,450 of the Nirmala common shares at a market price of $40 per share less brokerage commissions of $3,278. The year-end fair values per share were as follows: Nirmala $35, Oxana $63, and WTA $32. The chief accountant of Blue Spruce tells you that Blue Spruce Corporation holds these investments with the intention of selling them in order to earn short-term profits from appreciation in their prices and accounts for them using the FV-NI model. Assume that Blue Spruce Corporation follows IFRS 9. Prepare the journal entries to record the three investments. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 15 FV-NI Investments Investment Income or Los Cash Apr. 1 FV-NI Investments Investment Income or Los Cash Sep. 10 FV-NI Investments Investment Income or Los Cash Prepare the journal entry for the sale of the 3,450 Nirmala shares on May 20. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Debit Credit Date Account Titles and Explanation May 20 Cash FV-NI Investments Gain on Disposal of Invest SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO TEXT Prepare the adjusting entry needed on December 31, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 FV-NI Investments Investment Income or Los Repeat the parts above, assuming the investments are accounted for using FV-OCI with no recycling. Blue Spruce's policy is to capitalize transaction costs on the acquisition of FV-OCI investments and reduce the proceeds on disposal. In addition, the company reclassifies any gains or losses on disposition to Retained Earnings. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit (a) Jan. 15 FV-OCI Investments Cash FV-OCI Investments Apr. 1 Cash Sep. 104 FV-OCI Investments Cash (b) May 20 FV-OCI Investments Unrealized Gain or Loss - ( (To adjust to fair value at date of disposal) May 20 Cash FV-OCI Investments (To record disposal) May 20 Accumulated Other Compr Retained Earnings (To reclassify holding gain) (c) Dec. 31 Unrealized Gain or Loss - FV-OCI Investments What is the amount that will be reported as other comprehensive income for the year ended December 31, 2020? Show the wording that would appear on the comprehensive income statement. (If an amount reduces the account balance then enter with negative sign.) Other Comprehensive Income Items that may not be reclassified subsequently to net income Holding losses arising during the year Fair value adjustment May 20 On Nirmala Corp. shares sold $ Year end fair value adjustment for portfolio Total SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO TEXT What will be the balance in Accumulated Other Comprehensive Income on December 31, 2020? (If an amount reduces the account balance then enter with negative sign.) Balance of Accumulated Other Comprehensive Income: Beginning balance Other comprehensive income for 2020 Less 4 Reclassification adjustment Ending balance December 31, 2020 Blue Spruce Corporation made the following purchases of investments during 2020, the first year in which Blue Spruce invested in equity securities: 1. On January 15, purchased 10,350 shares of Nirmala Corp.'s common shares at $38.50 per share plus commission of $2,277. 2. On April 1, purchased 5,750 shares of Oxana Corp.'s common shares at $60 per share plus commission of $3,876. 3. On September 10, purchased 8,050 shares of WTA Corp.'s preferred shares at $30.50 per share plus commission of $3,347. On May 20, 2020, Blue Spruce sold 3,450 of the Nirmala common shares at a market price of $40 per share less brokerage commissions of $3,278. The year-end fair values per share were as follows: Nirmala $35, Oxana $63, and WTA $32. The chief accountant of Blue Spruce tells you that Blue Spruce Corporation holds these investments with the intention of selling them in order to earn short-term profits from appreciation in their prices and accounts for them using the FV-NI model. Assume that Blue Spruce Corporation follows IFRS 9. Prepare the journal entries to record the three investments. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 15 FV-NI Investments Investment Income or Los Cash Apr. 1 FV-NI Investments Investment Income or Los Cash Sep. 10 FV-NI Investments Investment Income or Los Cash Prepare the journal entry for the sale of the 3,450 Nirmala shares on May 20. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Debit Credit Date Account Titles and Explanation May 20 Cash FV-NI Investments Gain on Disposal of Invest SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO TEXT Prepare the adjusting entry needed on December 31, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 FV-NI Investments Investment Income or Los Repeat the parts above, assuming the investments are accounted for using FV-OCI with no recycling. Blue Spruce's policy is to capitalize transaction costs on the acquisition of FV-OCI investments and reduce the proceeds on disposal. In addition, the company reclassifies any gains or losses on disposition to Retained Earnings. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit (a) Jan. 15 FV-OCI Investments Cash FV-OCI Investments Apr. 1 Cash Sep. 104 FV-OCI Investments Cash (b) May 20 FV-OCI Investments Unrealized Gain or Loss - ( (To adjust to fair value at date of disposal) May 20 Cash FV-OCI Investments (To record disposal) May 20 Accumulated Other Compr Retained Earnings (To reclassify holding gain) (c) Dec. 31 Unrealized Gain or Loss - FV-OCI Investments What is the amount that will be reported as other comprehensive income for the year ended December 31, 2020? Show the wording that would appear on the comprehensive income statement. (If an amount reduces the account balance then enter with negative sign.) Other Comprehensive Income Items that may not be reclassified subsequently to net income Holding losses arising during the year Fair value adjustment May 20 On Nirmala Corp. shares sold $ Year end fair value adjustment for portfolio Total SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO TEXT What will be the balance in Accumulated Other Comprehensive Income on December 31, 2020? (If an amount reduces the account balance then enter with negative sign.) Balance of Accumulated Other Comprehensive Income: Beginning balance Other comprehensive income for 2020 Less 4 Reclassification adjustment Ending balance December 31, 2020