On March 1, Year 9, Saskatchewan Inc., a Canadian company with a December 31 year-end, invested the sum of 1,320,000 Swiss francs (CHF) in Norktel, a Swiss telecommunications company. On the acquisition date, the shares cost CHF12 per share. On November 30 , Year 9 , Norktel declares and pays a dividend of CHF1.50 per share. On December 31, Year 9 , shares of Norktel were trading at CHF10 per share. On September 1 , Year 10, all of the shares are sold for CHF14 per share. Spot rates for the CHF at various times during the period are as follows: Exchange rates changed evenly throughout the year. Required: (a) Provide journal entries to record the transactions assuming that Saskatchewan Inc. classifies its investment as fair value through profit or loss (FVTPL). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the 1,320,000 Swiss francs (CHF) investment at CHF12 per share made in Norktel and it classifies its investment as fair value through profit or loss (FVTPL). Note: Enter debits before credits. (b) Provide dated journal entries to record the preceding information assuming that Saskatchewan Inc. classifies its investment as fair value through other comprehensive income (FVTOCI). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 23456 Record the 1,320,000 Swiss francs (CHF) investment at CHF12 per share made in Norktel and it classifies its investment as fair value through other comprehensive income (FVTOCI). Note: Enter debits before credits