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 Amount Unrealized Investment Ahn Inc. Burnham Corp Chi Ltd Total Fair Value Gain (Loss) $217,200 $185,000 $(32,200) 174,300 23,600 3,100 $458,400$452,900 $(5,500) 150,700 90,500 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 Titles and Explanation Debit Credit Dec. 31, 2017 SHOW LIST OF ACCOUNTS used with enabled Points Potential policy. 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 SHOW LIST OF ACCOUNTS Prepare the journal entry required at December 31, 2018, to adjust the investments to fair value. (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 O for the amounts.) Account Titles and Explanation Debit Credit 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 $XXX SHOW LIST OF ACCOUNTS Prepare the journal entries for the 2018 sale of the investment in Ahn Inc. and for the dividend received from Burnham Corp. (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 O for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 20, 2018 To bring the investment to its fair value) Jan. 20, 2018 (To records the proceeds on disposal) Jan. 20, 2018 (To transfer the holding gain/loss for reclassification adjustment) June 2018 SHOW LIST OF ACCOUNTS