Using the data in E14-4, assume that MetroMedia management designated Miteks shares as an investment in SAS

Question:

Using the data in E14-4, assume that MetroMedia management designated Mitek’s shares as an investment in SAS instead of investments at FVTPL. Prepare any journal entries that are required by the facts presented in the case.
In exercise
Date Price
31/ 12/ 2014 .......$ 24
31/ 12/ 2015 ....... 31
31/ 12/ 2016 ....... 25