Please do the journal entries above using these account names:

Accumulated Other Comprehensive Income

Allowance for Investment Impairment

Bond Investment at Amortized Cost

Cash Commission Expense

Dividends Receivable

Dividend Revenue

FV-NI Investments

FV-OC|Investments

Gain on Disposal of Investments - FV-NI

Gain on Disposal of Investments - FV-OCI

Gain on Sale of Investments

GST Receivable

Interest Expense

Interest Income

Interest Payable

Interest Receivable

Investment in Associate

Investment Income or Loss

Loss on Discontinued Operations

Loss on Disposal of Investments FV-NI

Loss on Disposal of Investments FV-OCI

Loss on Impairment

Loss on Sale of Investments

No Entry

Note Investment at Amortized

Cost Other Investments

Recovery of Loss from Impairment

Retained Earnings

Unrealized Gain or Loss

Unrealized Gain or Loss - OCI

Swifty Corp. has the following securities (all purchased in 2023) in its investment portfolio on December 31, 2023: 2,570 Anderson Corp. common shares, which cost \$48,573; 11,100 Munter Ltd. common shares, which cost \$580,300; and 6,340 King Corp. preferred shares, which cost $255,200. Their fair values at the end of 2023 were as follows: Anderson $50,580; Munter $569,400; and King $254,900. In 2024, Swifty completed the following transactions: 1. On January 15 , sold 2,570 Anderson common shares at $23 per share less fees of $2,290. 2. On April 17, purchased 1,310 Castle Ltd. common shares at $34.20 per share plus fees of $1,800. The company adds transaction costs to the cost of acquired investments and deducts them from cash received on the sale of investments. On December 31, 2024, the fair values per share of the securities were as follows: Munter $65; King $26; and Castle $19. Swifty's accounting supervisor tells you that all these securities have fair values that can be readily determined, but the company is not likely to actively trade them.Management accounts for them using the FV-OCl method without recycling. Any gains or losses are reclassified to Retained Earnings on disposition of the investment. Ignore income taxes. when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)