Riverbeds Inc., a publicly traded company has a November 30th fiscal year end. In 2009, Riverbeds acquired 25% of Yukasato's common shares for $592,800 and accounts for this investment using the equity method. The book value of Yukasato's net assets at the date of purchase was $1,820,000. The excess of the purchase price over the book value of the net assets relates to assets that are subject to amortization. These assets have a remaining life of 20 years. For its fiscal year ended November 30, 2020, Yukasato Inc. reported net income of $250,000 and paid dividends of $102,000. In 2011, Riverbeds acquired 10% of Admin Importers' common shares for $204,500 and accounts for this investment using the FV-OCI model. At November 30, 2019, the carrying value of Admin Importers investment was $198,400 and there was a debit balance of $6,100 in AOCI At November 30 2020, the FV of the Admin Importers investment was $205,650 Record the adjusting entries for both of Riverbeds' investments at November 30, 2020 Date Account/ Explanation Debit Credit On June 1, 2021, Riverbeds sold their investment in Admin Importers for 220,000. Record the gain or loss including any entry required for recycling, as Riverbeds's policy is to recycle the net amount in AOCI at the time of sale. Date