Whispering Winds Inc received dividends from its common share investments during the year ended December 31, 2020, as follows: . A cash dividend of $16,000 is received from Peel Corporation. Whispering Winds owns a 9% interest in Peel. A cash dividend of $68,100 is received from Vonna Corporation. Whispering Winds owns a 31% interest in Vonna and a majority of Whispering Winds's directors are also directors of Vonna Corporation A cash dividend of $61,300 is received from Express Inc., a subsidiary of Whispering Winds. Determine how much dividend income Whispering Winds should report on its 2020 consolidated statement of comprehensive income. Dividend income to be reported by Whispering Winds Inc. $ 18420 On April 11, 2020. Ayayai Corp. purchased as a long-term investment (accounted for using FV-OCI without recycling/3,700 common shares of Roddy Ltd, for $78 per share, which represents a 4% interest. On December 31, 2020, the shares' market price was $84 per share On March 3, 2021, Ayayai sold all 3,700 shares of Roddy for $107 per share Assume that all companies follow IFRS. Determine the amount of the gain or loss on disposal that should be included in Ayayai's net income in 2021 and in its other comprehensive income. The investment in Roddy Ltd. was Ayayai Corp's only investment. Gain on disposal of Investment $ 85100 Other Comprehensive income $ 85100 Prepare the journal entries for situation 2 for 2021. (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) Account Titles and Explanation Debit Credit FV-OCl Investments (To adjust to fair value at date of disposal) UNTI (To record disposal) Cash Investment income or Loss