Prepare the relevant parts os 2023&2024 comparative statements of financial position and comprehensive income

Prepare the relevant parts of Castlegar's 2024 and 2023 comparative statements of financial position, statements of comprehensive income, and statements of c negative amounts using either a negative sign preceding the number es. -45 or parentheses es. (45).) \begin{tabular}{|c|c|c|c|} \hline Date & Account Titles and Explanation & Debit & Credit \\ \hline \multicolumn{4}{|c|}{2023} \\ \hline \multirow[t]{2}{*}{ Mar.1 } & Cash & 1800 & \\ \hline & Dividend Revenue & & 1800 \\ \hline \multirow[t]{3}{*}{ Apr. 30} & FV-ocilinvestments & 840 & \\ \hline & Unrealized Gain or Loss- Cl & & 840 \\ \hline & (To adjust to fair value at date of disposal) & & \\ \hline \multirow[t]{3}{*}{ Apr. 30} & Cash & 3000 & \\ \hline & FV-OCl imestments & & 3000 \\ \hline & (To record disposal) & & \\ \hline \multirow[t]{3}{*}{ Apr. 30} & Accumulated Other Comprehensive Income & 300 & \\ \hline & Retained Earning & & 300 \\ \hline & (To reclassify holding gain) & & \\ \hline \multirow[t]{2}{*}{ May 15} & FV-OCI investments & 3200 & \\ \hline & Cash & & 3200 \\ \hline \multirow[t]{2}{*}{Dec31} & FV-OClinvestments & 8110 & \\ \hline & Unrealized Gain or Loss - Cl & & 8110 \\ \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. 2024 Feb. 1 Unrealized Gain or Loss - OCl 200 FV-OCl Irvestments 200 (To adjust to fair value at date of disposal) Febl 1 Cash 1400 FV-OCI Imestments (To record disposal) Feb. 1 \begin{tabular}{l} Retained Earnings \\ \hline Accumulated Other Comprehensive income \\ \hline \end{tabular} (To reclassify holding loss) Mar, 1 Cash Dividend Reverne Dec 21 Dividends Recelvable Dividend Revenue Dec 31 400 Unrealized Gain or Loss - OC 1800 1800 3600 3600 4200 4200