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1. Walker Inc. began operations on January 1, 20X5. The company reports its financial statements in accordance with IFRS. On December 31, 20X5, the company

1. Walker Inc. began operations on January 1, 20X5. The company reports its financial

statements in accordance with IFRS. On December 31, 20X5, the company owned

the following investments:

Type Category Cost

a) $21,500

b) $22,500

c) $31,500

d) $35,500

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