On 30 April 202, Marc Company purchased 4,000 shares of Spencer Ltd. for $17 per share plus $400 in commission. In 20X2, the company received a $0.65 per share dividend, and the shares had a fair value of $16 per share at the end of the year. In 20X3, the dividend was $1.05 per share, and the fair value was $20 per share at the end of the year. In 20X4, the shares were sold for $18 per share less a $550 commission. Required: 1. Show the amounts and accounts that would be reported in earnings and the statement of financial position for 20X2, 20X3, and 20X4 if the company uses the: (Negative amounts should be indicated by minus sign.) a. Cost method. Earnings Dividend revenue Fees and commissions Gain on sale Statement of financial position Investment OCI: Holding gain/(loss) b. FVTPL method. Earnings Dividend revenue Fees and commissions Holding gains (losses) Statement of financial position Investment OCI: Holding gain/(loss) 20X2 20X3 20X4 20X2 20X3 20X4