**LEARNED THAT "FV-OCI INVESTMENTS" WAS INCORRECT, CORRECT ENTRY IS "ACCUMULATED COMPREHENSIVE INCOME"

**Screenshot was cut off, but complete a 2020 and 2021 Comprehensive Income:

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Sheffield Ltd. had the following investment portfolio at January 1, 2020: Investment Quantity Fair Value at Dec 31, 2019 Cost per Share $15.40 Earl Corp. 910 $12.10 890 20.40 17.10 Josie Corp. Asher Corp. 500 9.60 7.60 During 2020, the following transactions took place: 1. 2. 3. On March 1, Josie Corp. paid a $2 per share dividend. On April 30, Sheffield sold 300 shares of Asher Corp.for $10.40 per share. On May 15, Sheffield purchased 200 more Earl Corp. shares at $16.40 per share. At December 31, 2020, the shares had the following market prices per share: Earl Corp. $17.40; Josie Corp. $19.40; and Asher Corp. $8.40. 4. During 2021, the following transactions took place: 5. 6. On February 1, Sheffield sold the remaining Asher Corp. shares for $7.40 per share. On March 1, Josie Corp. paid a $2 per share dividend. On December 21, Earl Corp. declared a cash dividend of $3 per share to be paid in the next month. At December 31, 2021, the shares had the following market prices per share: Earl Corp. $19.40 and Josie Corp. $21.40. 7. 8. Assuming that Sheffield Ltd. is a publicly accountable enterprise that accounts for its investment portfolio at FV-OCI (with no recycling to net income), prepare journal entries to record all of the 2020 and 2021 transactions and year-end events. (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. Record journal entries in the order presented in the problem.) te Account Titles and Explanation Debit Credit 2020 Cash 1,780 Dividend Revenue 1,780 > FV-OCI Investments 840 Unrealized Gain or Loss - OCI 840 (To adjust to fair value at date of disposal) Cash 3,120 FV-OCI Investments 3.120 (To record disposal) FV-OCI Investments 4,000 Unrealized Gain or Loss - OCI 4,000 Prepare the relevant parts of Sheffield Ltd's 2021 and 2020 comparative statements of financial position, statements of comprehensive income, and statements of changes in equity (accumulated other comprehensive income portion), and income statement where applicable, to show how the investments and related accounts are reported. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Sheffield Ltd. Statement of Financial Position 2020 2021 Long-Term Investments Investments, at Fair Value with Gains and Losses in OCI