Please do the journal entries above using these account names:

Accumulated Other Comprehensive Income

Allowance for Investment Impairment

Bond Investment at Amortized Cost

Cash Commission Expense

Dividends Receivable

Dividend Revenue

FV-NI Investments

FV-OC|Investments

Gain on Disposal of Investments - FV-NI

Gain on Disposal of Investments - FV-OCI

Gain on Sale of Investments

GST Receivable

Interest Expense

Interest Income

Interest Payable

Interest Receivable

Investment in Associate

Investment Income or Loss

Loss on Discontinued Operations

Loss on Disposal of Investments FV-NI

Loss on Disposal of Investments FV-OCI

Loss on Impairment

Loss on Sale of Investments

No Entry

Note Investment at Amortized

Cost Other Investments

Recovery of Loss from Impairment

Retained Earnings

Unrealized Gain or Loss

Unrealized Gain or Loss - OCI

Crane Corporation is considering making a significant long-term investment in Pisces Ltd., a young and very promising company. Crane decides to make a smaller investment first, and if Pisces turns out to be successful, Crane intends to make an additional investment to reach significant influence. Pisces has 200,000 shares authorized, and 112,000 shares outstanding. On January 1, 2023, Pisces issues Crane 8,500 shares for $340,000 in cash (so now there are 120,500 shares outstanding). Additional information: 1. On November 1,2023 , Pisces declares a total cash dividend of $180,750. 2. Pisces reports $241,000 net income for 2023. Its stock price on December 31, 2023 is $34. 3. On November 1, 2024, Pisces announces a total dividend of $271,125 to be paid on January 2, 2025. 4. Pisces reports $362,000 net income for 2024 . Its stock price on December 31, 2024 is $40. 5. On March 15, 2025, Crane is approached by an investment fund which offers to buy all its Pisces shares for $52 per share, a 30% premium over the current stock price of $40. Crane accepts the offer and sells the shares on that day. Assume Crane uses the fair value through net income model (FV-NI) to account for this investment. Prepare the journal entries in Crane's books for the 2023 calendar year. (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 0 for the amounts. List all debit entries before credit entries. Do not round intermediate calculations. Do not round intermediate calculations. Round final answers to 0 decimal places, e.g. 5,275.)