PLEASE INCLUDE ALL CALCULATIONS AND SHOW STEPS

Jadzia Inc. acquired 22% of the outstanding common shares of Ensign Inc. (Ensign) on December 31,2022 . The purchase price was $1,250,500 for 62,300 shares and is equal to 22% of Ensign's carrying amount. Ensign declared and paid a $0.80 per share cash dividend on June 15 and again on December 15, 2023. Ensign reported net income of $523,250 for 2023. The fair value of Ensign's shares was $21.00 per share at December 31, 2023. Jadzia Inc. is a public company and applies IFRS. Instructions A. Prepare the journal entries for Jadzia Inc. for 2022 and 2023, assuming that Jadzia Inc. cannot exercise significant influence over Ensign. The investment is accounted for using the FV-OCl model. B. Prepare the journal entries for Jadzia Inc. for 2022 and 2023, assuming that Jadzia Inc. can exercise significant influence over Ensign