Selected accounts for Sage Hill Inc., a private company following ASPE, as at December 31,2023 , are as follows: Assume instead that Sage Hill is a public company that follows IFRS. Prepare closing entries for Sage Hill assuming that instead of FV-NI Investments the company holds FV-OCI Investments and that instead of Investment Income, the Company has recorded an unrealized gain of $3,020 for the year in its Unrealized Gain or Loss-OCl account. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)