List of Accounts Assistance Used On January 1, 2023, Blue Spruce Corporation purchased 20% of the common shares of Martz Limited for $199,000. Martz shares are not traded in an active market. The carrying amount of Martz's net assets was $870,000 on that date. Any excess of the purchase cost over Blue Spruce's share of Martz's carrying amount is attributable to unrecorded intangibles with a 20-year life. During the year, Martz earned net income and comprehensive income of $80,000 and paid dividends of $16,000. The investment in Martz had a fair value of $204,000 at December 31, 2023. During 2024, Martz incurred a net loss and comprehensive loss of $85,000 and paid no dividends. At December 31, 2024, the fair value of the investment was $143,000 and the recoverable amount was $152,000. Assume that Blue Spruce follows IFRS. (a1) Prepare all relevant journal entries related to Blue Spruce's investment in Martz for 2023 and 2024, assuming this is its only investment and Blue Spruce cannot exercise significant influence over Martz's policies. Blue Spruce accounts for this investment using the FV-NI model. (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 0 for the amounts. List all debit entries before credit entries.) Prepare all relevant journal entries related to Blue Spruce's investment in Martz for 2023 and 2024, assuming this is its only investment and Blue Spruce cannot exercise significant influence over Martz's policies. Blue Spruce accounts for this investment using the FV-NI model. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is reauired. select "No Entrv" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)