Prepare the relevant parts of castlegars statment of changes in equity (accumulated OCI)

ignore the 2nd picture, this one is correct

2024 Feb.1 Unrealized Gain or Loss - OCl 200 FV-OCl investments 200 (To adjust to fair value at date of disposal) Feb. 1 Feb. 1 Mar. 1 Dec 21 Dec 31 Cash FV-OCl Investments (To record disposal) \begin{tabular}{l} Retained Earnings \\ Accumulated Other Comprehensive Income \\ \hline \end{tabular} (To reclassify holding loss) Cash Dividend Revenue Dividends Receivable Dividend Revenue FV-OCl investments Unrealized Gain or Loss - OCl 1800 3600 \begin{tabular}{r} \\ 3600 \\ \hline \end{tabular} 4200 \begin{tabular}{r} \\ \\ 4200 \\ \hline \end{tabular} Castlegar Ltd. had the following investment portfolio at January 1, 2023: During 2023 , the following transactions took place: 1. On March 1, Josie paid a $2 per share dividend. 2. On April 30, Castlegar sold 300 shares of Asher for $10.00 per share. 3. On May 15, Castlegar purchased 200 more Earl shares at $16.00 per share. 4. At December 31,2023 , the shares had the following market prices per share: Earl $17.00; Josie $19.00; and Asher $8.00. During 2024 , the following transactions took place: 5. On February 1, Castlegar sold the remaining Asher shares for $7.00 per share. 6. On March 1, Josie paid a $2 per share dividend. 7. On December 21, Earl declared a cash dividend of $3 per share to be paid in the next month. 8. At December 31,2024 , the shares had the following market prices per share: Earl $19.00 and Josie $21.00. Date Account Titles and Explanation Debit Credit 2023 Mar. 1 Cash 1800 Dividend Revenue 1800 Apr. 30 FV-OCI Irvestments 840 Unrealized Gain or Loss- OCI (To adjust to fair value at date of disposal) Apr. 30 Cash FV-OCI Imestments (To record disposal) Apr. 30 Accumulated Other Comprehensive Income Retained Earnings (To reclassify holding gain) May 15 FV-OCI Imestments Cash Dec 31 FV-oci Investments Unrealized Gain or Loss - OCI Octavio Corp. prepares financial statements annually on December 31, its fiscal year end. The company follows IFRS. At December 31. 2023, the company has the account Investments in its general ledger, containing the following debits for investment purchases, and no credits: The fair values of the individual securities on December 31,2023 , were: The Government of Canada bonds were being managed for their yield to maturity and are being held to maturity, and the Monet bonds were acquired with the hope of gaining from falling interest rates. The Chiang shares were acquired with the hope of ensuring the supply of raw materials from this company in the future. Octavio tracks interest income for all debt investments