Minnie Corp. provided you with the following information about its investment in Mickey Inc. shares purchased May 2020, and accounted for using the FV-OCI method. Following is other relevant information about the investment: Cost Fair value, December 31, 2020 Fair value, December 31, 2021 Fair value, December 31, 2022 27,430 32,378 22,724 29,669 Required: a) Prepare the adjusting journal entries needed on December 31, 2020, 2021, and 2022. b) Assume Minnie sold its investment in Mickey Inc. on February 14, 2023, for $35,100. Prepare the journal entries required on this date