1. Ager purchased 500 common shares of another company as a non-strategic investment for $60 per share. The fair value at year-end was $62 per share. The shares were sold subsequent to the year-end for $ 65 per share. Whether the shares were designated as FVTPL or FVTOCI, the gain or loss to be recognized at year end is

2. Call It Real is a publicly traded company that acquires a $200,000, 7-year, 5% bond on January 1, 2021. The bonds pay interest on January 1 and July 1 each year.

Assume Call It Real sells its investment on January 1, 2023 for $199,450. The amortized cost of the bonds on January 1, 2023 is $198,540.

On the sale of the bond, there would be a gain on sale of investments or loss on sale of investments of?

3. A company pays $ 500,000 for 30% of the common shares of The Stock Market, a company that produces soups. The investment is a strategic investment. In the first year of ownership, The Stock Market reports net income/profit of $ 80,000 and pays a cash dividend of $ 30,000. The balance in InvestmentsThe Stock Market ("Investment in Associate"), at year end under the equity method is?

4. The Day-IN held a security during the year:

Security A

Carrying Value on Balance Sheet: $24,000

Fair Value at Year-End: $21,500

Security A was sold for $20,000 after year-end. What is the investment income or loss to be recognized if the investment is an FVTPL investment or what is the OCI gain or loss on sale of investment if the investment is an FVTOCL investment, assuming the change to fair value was properly booked at year-end?