Maxim Corp. had the following investments in its long-term investment portfolio accounted for at fair value through other comprehensive income (FV-OCI) on December 31, 2022: All the investments were purchased in 2022. Maxim follows IFRS and applies the FV- OCI model without recycling. In 2023, Maxim completed the following transactions: Mar. 1 Sold the 1,500 shares of NS Inc. common at $85 per share, less fees of $2,100. Apr. 1 Bought 900 shares of Cleo. Corp. common at $145 per share, plus fees of $2,200. Required: Prepare the journal entry for Maxim Corp for: a)= The 2022 valuation adjusting entry. b) The sale of the NS Inc, shares. c) The purchase of the Cleo Corp. shares