On September $10,2023,$ Flint Corporation, a publicly traded company, purchased $13,700$ common shares in Dunlop Ltd at a cost of $$8$

per share. The number of shares purchased was not a significant percentage of Dunlop's ownership, and Flint designated the

investment as fair value through other comprehensive income $($FV$-$OCI$)$ under IFRS. Concerned about the inherent risk of losing value

through the change in market price of the shares, Flint immediately purchased an option to sell the Dunlop shares for $$109,600.$ The

option cost $$9,500.$ On September $30,2023,$ Flint prepared its quarterly financial statements. On that day, the Dunlop shares were

trading at $$10\mathrm{.}00$ per share. The options, on the other hand, were trading at $$6,290.$ Prepare the necessary journal entries to record the above events. $($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. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$