On January 1, 2020, Flint Corporation purchased 40% of the common shares of Martz Limited for $197,000. Martz Limited shares are not traded in an active market. The carrying amount of Martz's net assets was $360,000 on that date. Any excess of the purchase cost over Flint's share of Martz's carrying amount is attributable to unrecorded intangibles with a 20-year life. During the year, Martz earned net income and comprehensive income of $78,000 and paid dividends of $15,600. The investment in Martz had a fair value of $202,000 at December 31, 2020. During 2021, Martz incurred a net loss and comprehensive loss of $83,000 and paid no dividends. At December 31, 2021, the fair value of the investment was $141,000 and the recoverable amount was $150,000. Assume that Flint follows IFRS. Prepare all relevant journal entries related to Flint's investment in Martz for 2020 and 2021, assuming this is its only investment and Flint cannot exercise significant influence over Martz's policies, Flint accounts for this investment using the FV- NI model and separately records and reports each type of income (loss) separately. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) Account Titles and Explanation 2020 FV-NI lovestments Cash (To record investment purchase) Cash Dividend Revenue Debit h Credit 197,000 197.00d