List of Accounts Assistance Used 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 0 for the amounts. Record entries in the order displayed in the problem statement. List all debit entries before credit entries.) Sarasota Corporation made the following purchases of investments during 2023 , the first year in which Sarasota invested in equity securities: 1. On January 15 , it purchased 11,070 shares of Nirmala Corp.'s common shares at $41.20 per share plus commission of $2,436. 2. On April 1, it purchased 6,150 shares of Oxana Corp.'s common shares at $64 per share plus commission of $4,145. 3. On September 10 , it purchased 8,610 shares of WTA Corp.'s preferred shares at $32.60 per share plus commission of $3,579. On May 20, 2023, Sarasota sold 3,690 of the Nirmala common shares at a market price of $43 per share less brokerage commissions of $3,506. The year-end fair values per share were as follows: Nirmala $37, Oxana $68, and WTA $34. The chief accountant of Sarasota tells you that Sarasota holds these investments with the intention of selling them to earn short-term profits from appreciation in their prices and accounts for them using the FV-NI model. Sarasota follows IFRS