Pronghorn Corporation purchased a 25% interest in Krov Corporation on January 2,2023 , for $1,200. At that time, the carrying amount of Krov's net assets was $4,400. Any excess of the cost of the investment over Pronghorn's share of Krov's carrying amount can be attributed to unrecorded intangibles with a useful life of 20 years. Krov declared and paid a dividend of \$8 and reported net income of \$55 for its year ended December 31, 2023. Prepare Pronghorn's 2023 entries to record all transactions and events related to the investment in its associate. Assume that Pronghorn is a publicly accountable enterprise that applies IFRS. (Round answers to 2 decimal places, e.g. 52.75. 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 O for the amounts. Record entries in the order displayed in the problem statement. List all debit entries before credit entries.) (To record investment income) (To record amortization of fair value difference)