please do part b and c

Question 1 2021 was the first year Jingle Bell Corporation (JBC) invested in equity investments. The company follows IFRS and accounts for them using the FV-NI model. They made the following purchases in the year: On February 1, purchased 19,000 shares of Company A's common shares at $25 per share plus commission of $1,400 On May 13, purchased 14,000 shares of Company B's common shares at $60 per share plus commission of $2,200. On October 8, purchased 17,000 shares of Company C's preferred shares at $24 per share. On June 1, 2021, JBC sold 13,000 of the Company A common shares at a market price of $29 per share. The year-end fair values per share were as follows: Company A - $23 Company B - $65 Company C - $26 Required (31 marks): a) Prepare the journal entries for all transactions in 2021. b) Prepare the adjusting entries needed on December 31, 2021 c) Repeat parts a and bassuming the investments are accounted for using FV-OCI with no recycling. JBC's policy is to capitalize transaction costs on the acquisition of FV-OCI investments. Also, JBC reclassifies any gains or losses on disposition to Retained Earnings