At December 31, 2017, the equity investments of Concord Inc. that were accounted for using the FV-OCI model without recycling (application of IFRS 9) were as follows: Cost and Carrying Unrealized Investment Amount Fair Value Gain (Loss) Ahn Inc. $217,200 $185,000 $(32,200) Burnham Corp. 150,700 174,300 23,600 Chi Ltd. 90,500 93,600 3,100 Total $458,400 $452,900 $6,500) Because of a change in relationship with Ahn Inc., Concord Inc. sold its investment in Ahn for $190,100 on January 20, 2018. No other investments were acquired or sold during 2018; however, a dividend of $1,600 was received from Burnham Corp. in June. At December 31, 2018, the fair values of Burnham and Chi shares were $190,650 and $90,000, respectively. Prepare the entry to adjust the portfolio of investments to fair value at December 31, 2017. (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.) Date Account Tides and Explanation Debit Credit Dec. 31,2017 l l l l l ' Prepare the presentation of all investment-related accounts on the statement of financial position at December 31, 2017. Concord Inc. Statement of Financial Position December 31, 2017 Current Assets $indicate what accounts and amounts would be reported on the statement of comprehensive income for the year ended December 31, 2017, and where each would be reported. Concord Inc. Statement of Comprehensive Income A v $xxx 1} 4} $xxx 4} Prepare the journal entries for the 2018 sale of the investment in Ahn Inc. and for the dividend received from Burnham ( amount is entered. Do not indent manually. If no en try is required, select "No Entry" for the account titles ai Date Account Titles and Explanation Debit Credit : E: (To bring the investment to its fair value) : E: (To records the proceeds on disposal) : E: (To transfer the holding gain/loss for reclassication adjustment) : E: Prepare the journal entry required at December 31 , 2018 , to adjust the investments to fair value indent manually . If no entry is required , select " No Entry " for the account titles and enter Account Titles and Explanation Debit Credit