plz make sure answers fit in the table

Selected accounts for Kingbird, Inc., a private company following ASPE, as at December 31, 2023, are as follows: Assume instead that Kingbird is a public company that follows IFRS. Prepare closing entries for Kingbird assuming that insteat FV-NI Investments the company holds FV-OCl Investments and that instead of Investment Income, the Company has recorder unrealized gain of $3,100 for the year in its Unrealized Gain or Loss-OCl account. (List all debit entries before credit entries. Cred