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:

Investment

Cost and Carrying Amount Fair Value UnrealizedGain (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 $(5,500)

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.

how would you prepare the presentation of all investment-related accounts on the statement of financial position at December 31, 2017.

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.