* Please provide answer for all parts

yayai Corporation, a Canadian-based international company that follows IFRS, has the following securities in its portfolio of investments acquired for trading purposes and accounted for using the FV-NI method on December 31, 2019:

Investments		Carrying Amount (before adjustment)				Fair Value
1,000 shares of David Jones Inc., common			$46,000			$42,000
4,000 shares of Hearn Corp., common			120,000			116,000
350 shares of Alessandro Inc., preferred			45,500			47,000
			$211,500			$205,000

In 2020, Ayayai completed the following securities transactions:

Mar. 1		Sold the 1,000 shares of David Jones Inc. common at $40 per share, less fees of $300.
Apr. 1		Bought 500 shares of Oberto Ltd. common at $70 per share, plus fees of $1,000.

Ayayai Corporations portfolio of trading securities appeared as follows on December 31, 2020:

Investments		Original Cost			Fair Value
4,000 shares of Hearn Corp., common		$120,000			$116,000
500 shares of Oberto Ltd., common		35,000			33,200
350 shares of Alessandro Inc., preferred		45,500			43,000
		$200,500			$192,200

Assume that the company does not recognize and report dividends and other components of investment gains and losses separately.

A) Prepare the Ayayai Corporation general journal entry to record the adjusting entry for December 31, 2019. (Credit account titles are automatically indented 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.)

Account Titles and Explanation	Debit	Credit

B) Prepare the Ayayai Corporation general journal entry to record the sale of the David Jones Inc. shares. (Credit account titles are automatically indented 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.)

Account Titles and Explanation	Debit	Credit

C) Prepare the Ayayai Corporation general journal entry to record the purchase of the Oberto Ltd. shares. (Credit account titles are automatically indented 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.)

Account Titles and Explanation	Debit	Credit

D) Prepare the Ayayai Corporation general journal entry to record the adjusting entry for December 31, 2020. (Credit account titles are automatically indented 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.)

Account Titles and Explanation	Debit	Credit