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On January 1, 2020. Carla Vista Inc. agrees to buy 3 kg of gold at $45,000 per kilogram from Golden Corp on April 1, 2020. but does not intend to take delivery of the gold. 0n the clay that the contract was entered into, the fair value of this forward contract was zero. The fair value of the forward subsequently uctuated as fol lows: Date Fair Value of Forward Contract January 20. 2020 $459 February 6, 2020I $123 February 28, 2020 $360 March 14, 2020 $340 On the settlement date, the spot price of gold is $46,000 per kilogram. Assume that Carla Vista complies with IFRS. Prepare the journal entry for the day the forward contract was signed. (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.) Date Account Titles and Explanation Debit Credit January 1, 2020Prepare the journal entries to recognize the changes in the fair value of the forward contract. (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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Cre V