Can someone please look at the red boxes as they are incorrect.

Additional Problem 9 Your answer is partially correct. Try again. Whispering Ltd. is a Canadian publicly-traded business with a December 31 fiscal year end. In order to get a better return on some of its excess cash, Whispering purchased 240 common shares of AFS Corporation on uly 1, 2017 at a price of $5 per share. On the day of acquisition, Whispering elected to account for the investment using the fair-value through other comprehensive income (FV-OCI) with recycling model. On August 1, 2017, AFS declared dividends of $1/share, and paid those dividends on August 20, 2017. Orn December 31, 2017, shares in AFS were trading at $7 per share. On September 15, 2018, Whispering sold the shares in AFS for $8 per share. Prepare the journal entries required to record the above transactions on the books of Whispering Ltd assuming that the company is continuing to follow IAS39 standards for investments. (Credit account titles are automatically indented when amount is entered. Do not indent manually, Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)