QUESTIONS 5: FINANCIAL INSTRUMENTS (58 ABC Ltd is an investment company that trades in shares on the Australian Securities Exchange. ABC Ltd measures the shares at fair value through the profit or loss. ABC Ltd makes the following trades in ANZ Ltd. Trade date Quantity Price Buy/Sell Brokerage 19 May 2021 2,000 27.31 buy 100 21 June 2021 3,000 28.08 buy 150 30 June 2021 1,000 28.24 sell 40 Settlement date is T+2 meaning that settlement of trades occurs two business days after trade date. The closing market price for shares in ANZ on 30 June 2021 is $28.03. @ 05 Required Prepare the entries of ABC Ltd on the basis of trade date accounting