On December 31, 2019, EastCo's year-end, the company had the following temporary investments, all of which were acquired on November 1, 2019.

Investment	NO. of shares	Original cost	Unit market value on December 31, 2019
Cola Company common shares	400	$64	$59
Apex Consulting preferred shares	350	$19	$24

In 2020, EastCo completed the following transactions:

February 6:	Received cash dividends per share:
	Cola Company, $0.63; and Apex Consulting, $0.69.
August 10:	Sold 130 shares of Apex Consulting preferred for $25 per share.
December 31:	Market values of two marketable securities were: Cola Company common, $69, and Apex Consulting preferred, $21.

EastCo management has determined that these investments should be classified as FVOCI and EastCo follows IFRS. The company accounts for dividends received as investment income (loss). Please make sure your final answer(s) are accurate to 2 decimal places. a) Record the following journal entries: the investments purchases and the year-end adjusting entries for 2019 and all required entries for 2020. When recording the journal entries, use the investment asset sub ledger account for each investee company. For the sale entry, follow the same methodology as shown in the textbook section, sale for FVOCI shares (no recycling). Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (ie. January 15 would be 15/Jan).

b) What amount would be reported for other comprehensive income (loss) for 2020? If none, enter a zero for your answer.

Other comprehensive income (loss) = $

c) Give the asset and equity line items and amounts that would be reported on the 2020 balance sheet.