Part 1 SEGRO Corporation is a UK-based investment company and its financial year ends on 31 December each year. The company bought 15,000 shares in British Telecom Group on 1 July 2022 at a cost of 90,000. SEGRO Corporation classified this equity investment as not held for trading and elected to classify the investment as FVOCI. The price of British Telecom Group's shares rose to 7 per share on 31 December 2022 . On 1 March 2023, British Telecom Groups share price fell to 6.8 per share. SEGRO Corporation decided to sell all of its shares in British Telecom Group. Required: Prepare the journal entries pertaining to the above mentioned share investment transactions from 1 July 2022 to 1 March 2023. (18 marks)