The following information is available about Flint Corp's investments at December 31,2023 . This is the first year Flint has parchased securities for imvestment purposes. Flint follows IFRS. Prepare the adjusting entry for December 31, 2023, assuming the investments are acquired for trading purposes and accounted for using the FV NI model with no separate reporting of dividends and other types: of FV-NI investment income and losses. Credit account titles are automatically indented when the amount is entered. Do not indent manualiy, If no entry is required, selext \"No Entry\" for the account titles and enter ofor the amounts, List debit entry before credit entry.) Prepare the adjusting entry for December 31,2023, assuming the investments are accounted for using the FV-OCl model. (Crmdit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select \"No Entry\" for the account titles and enter Ofor the amounts. List debit entry before credit entry)