pls help with first four rows under IFRS AOCI

Marigold Corporation, a clothing retailer, had income from operations (before tax) of $367,500, and recorded the following before- tax gains/(losses) for the year ended December 31, 2020: Gain on disposal of equipment Unrealized (loss)/gain on FV-Nl investments (Loss) gain on disposal of building Gain on disposal of FV-NI investments 26,460 (52,920) (66,640) 32,340 Marigold also had the following account balances as at January 1, 2020: Retained earnings Accumulated other comprehensive income (this was due to a revaluation surplus on land) Accumulated other comprehensive income (this was due to gains on FV-OCl investments) $401,800 69,680 53,900 As at January 1, 2020, Marigold had one piece of land that had an original cost of $142,000 that it accounted for using the revaluation model. It was most recently revalued to fair value on December 31, 2019, when its carrying amount was adjusted to fair value of $211,680. In January 2020, the piece of land was sold for proceeds of $211,680. In applying the revaluation model, Marigold maintains the balance in the Revaluation Surplus (OCI) account until the asset is retired or disposed of. In 2015, Marigold purchased a portfolio of debt investments that the company intended to hold for longer term and classified the portfolio of investments as fair value through other comprehensive income (FV-OCI) with gains/losses recycled through net income. The investments in the portfolio are traded in an active market. Marigold records unrealized gains and losses on these investments as OCI, and then books these gains and losses to net income when they are impaired or sold. The portfolio's carrying amount on December 31, 2019, was $107,800. The entire portfolio was sold in November 2020 for proceeds of $123,480. Marigold's income tax expense for 2020 was $97,020. Marigold prepares financial statements in accordance with IFRS. Will the sum of the Accumulated Other Comprehensive Income and Retained Earnings under IFRS equal the balance of Retained Earnings under ASPE at December 31, 2020? Prepare a continuity schedule of the related accounts to demonstrate your answer. The sum of the AOCI and Retained Earnings under IFRS equal the balance of Retained Earnings under ASPE as follows: IFRS AOCI Retained Earnings Balance Jan 1, 2020 $ $ 401.800 Transfer of accumulated revaluation surplus on land 69,680 Unrealized gain FV-OCI debt investments during 2020 Realized gain recycled to net income Net income > i 279300 Balance Dec 31, 2020 $