On May 15, 20x5, the Tiersen Company purchased 14,000 shares of Amelie Inc. for$13.50 per share. Dividends and share prices for Amelie Inc. for the years 20x5 through to 20x7 are as follows: Dividend per Share Paid Fair Value per Share Dec 31, 20x5 $0.80 $14.90 Dec 31, 20x6 $0.90 $13.10 Dec 31, 20x7 $0.90 $15.65 Required - Prepare all journal entries relating to the investment in Amelie Inc. shares for the period May 15, 20x5 to December 31, 20x7 assuming that: a. the investment is classified FVTPL, and b. the investment is classified FVTOCI