Sarasota Corporation purchased a 25% interest in Krov Corporation on January 2, 2023, for 51,000 . At that time, the carrying amount of Krov's net assets was $3.700. Any excess of the cost of the investment over Sarasota'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 $9 and reported net income of $50 for its year ended December 31,2023 . Prepare Sarasota's 2023 entries to record all transactions and events related to the investment in its arsociate. Assume that Sarasota is a publicly accountable enterprise that applies IFRS. (Round answers to 2 decimal ploces es. 52.75. Credit occount tities are outomatically indented when the amount is entered. Do not indent manually. I no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record entries in the order disployed in the problem statement. Lht all debit entries before credit entries) Date Account Titles and Explanation Debit Credit danuary 2 FUNI Investments Cash 1anuary 2 Cash Dividend Revenue (To record collection of dividend) Investment income or Loss (To record investment income] FV.Nal imentments (To record amortization of tair value difterence)