Ayayai Limited, a public company that follows IFRS and has a calendar year end, made the following purchases of investments in $2023.$Ayayai intends to sell these investments to earn short$-$term profits from appreciation in their prices and accounts for the investments using the FV$-$NI model. This is the first year in which Ayayai invested in equity securities: On March $20,$ purchased $5,300$ shares of Wu Inc. common shares at $$30$ per share plus commission of $$450.$ On August $15,$ purchased $3,600$ shares of Xi Inc. common shares at $$26$ per share plus commission of $$380.$ On June $30,$ Ayayai sold $3,180$ shares of Wu Inc. at $$32$ less commission of $$600.$ The December $31,2023$ market value of the Wu shares was $$33$ and of the Xi shares was $$25.$