Whispering Corporation, a public company following IFRS has 41,000 common shares outstanding. Whispering declared a property dividend on April 1, 2020. Each common shareholder was to receive one share of Zooloo Corp. for every 5 shares outstanding. Whispering had 8,200 shares of Zooloo (2% of the outstanding shares) and had purchased them in 2015 for $65,600. The shares are accounted for using the FV-OCI model. The accumulated other comprehensive income account has a balance of $16,400 relating only to the Zooloo shares. The fair value of the Zooloo shares was $11 per share on April 1, 2020. The property dividend was distributed on April 21, 2020 Prepare the journal entries for these events and transactions. (Credit 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 o for the amounts.) Date Account Titles and Explanation Debit Credit April 1 2020 (To record fair value adjustment) Date Account Titles and Explanation Debit Credit April 1. 2020 (To record fair value adjustment) April 1, 2020 (To record declaration of property dividend) April 1. 2020 (To record distribution of property dividend) Prepare any reclassification entry needed at the end of the reporting period concerning the Zooloo share investment (Credit 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 for the amounts.) Date Account Titles and Explanation Debit Credit (To reclassify holding gain)