Purchase price 2021 MacLaren's Company invested excess cash in the following shares in 2021: Transaction fees Fair value in 2021 December 31, 2021 Barney Inc. $82,000 $2,000 $87,500 Mosby Ltd. 94,000 2,500 92,000 Marshall Ltd. 105,000 3,000 108,000 Robyn Inc. 99,000 2,800 104,500 In 2022, MacLaren's sold the investment in Barney Inc. for $93,000 and paid transaction costs of $2,000. The shares of Robyn Inc. were also sold for $102,000, and transaction costs paid amounted to $2,100. MacLaren's also acquired the shares of Lily Inc. for $115,000, plus transaction fees of $2,500. On December 31,2022, the fair value of the shares on hand were as follows: Mosby Ltd. Marshall Ltd. Lily Inc. Required: Fair value on December 31, 2022 $ 94,000 97,000 112,000 a) Prepare the journal entries in 2021 and 2022 assuming that: i) ii) The investments are classified as FVTPL. The investments are classified as FVTOCI. b) Under assumption ii) calculate the balance in the AOCI account on December 31,2022 and specify if it is a debit or credit balance. c) Under assumption ii) calculate the amount of OCI that will be reported in the Statement of Comprehensive Income of 2022, and specify if it a positive or negative amount