On June 30, 20x5, the Lanz Corporation purchased 1.600 shares of James Inc. for $36 per share. Dividends and share prices for James for 20x5 and 20x6 are as follows: Dividend per Fair Value share paid per Share Dec 31, 20x5 $1.50 $42 Dec 31, 20x6 33 Assuming that Lanz classifies the shares as FVTOCI, prepare the journal entries at December 31, 20x5 and 20x6