Q3. On January 01, 2018, Z_Corp bought common shares in Alpha, Beta, and Gamma, as shown in the table below. During 2019, Z_Corp sold all Gamma shares for $3.10 per share, or 993 total. At 12/31/2019, Z Corp continues to hold Alpha and Beta. Z Corp uses FVNI to account for its Investment in Equity Securities. Shares 1/1/2018 Cost per share $3.00 5.00 4.00 Total cost $150 Stock Alpha Beta Gamma 12/31/2018 Total Total fair cost value $150 $175 200 215 120 95 12/31/2019 Total Total fair cost value $150 $180 200 210 n/a 200 30 120 na Required: Prepare the journal entries for (A) sale of Gamma shares in 2019 and (B) the fair value adjustment on 12/31/2019. Indicate whether any recognized gains or losses are reported in NI or OCI. Accounts Dr CM