Refer to P 2A-3 . All facts pertaining to the period until December 31, 20X4, remain the same as in P 2A-3 . Now assume that on January 2, 20X5, Rose sold 15% of Jasmine’s shares at its fair value, retaining the remaining 10%. On that date, the fair value of Rose’s 25% interest in Jasmine was $160,000. Rose classified its remaining 10% share ownership in Jasmine as an FVTPL investment. Jasmine’s net income for 20X5 was $60,000, and it declared and paid $40,000 as dividends that year. Rose’s investment in Jasmine had a fair value of $68,000 on December 31, 20X5, the year-end. Show the journal entries Rose has to make in relation to its investment in Jasmine for 20X5.