On 5 January 2020, Brittia Inc. purchased 500 shares of Elysian Ltd. for total proceeds of $36,500 and is accounting for these shares using the FV-OCI approach. On 31 October 2020, Elysian Ltd. paid a dividend of $2.50 per share. At 31 December 2020, the fair value of the Elysian Ltd, shares had increased to $81 per share. Required: Prepare all of Brittia Inc.'s journal entries to account for the investment transactions that occurred in 2020. 1 i Bio - Do E % SS