Canaan's Curios Corp. (CCC) is a company located in Western Canada that reports its financial results in accordance with lFRS. On December 31, 20X6, CCC acquired ordinary shares of Tymen Jungle Inc. (TJI). Four independent questions based on different quantities of shares acquired, but using the same financial results for Jl, are set out below. TJl's financial statements together with additional pertinent information follow: Tymen Jungle Inc. Statement of financial position As at December 31 (in '000s) Carrying value Fair Remaining value useful lifelterm 20X6 to maturity 20X7 20X6 68 35 Cash Accounts receivable 75 48 68 Inventory 74 62 N/A Land 325 175 164 N/A Building (net 285 300 345 15 years Equipment (net) 232 400 380 5 years Patent 30 30 142 16 years Total assets 1.089 1.050 52 37 Accounts payable Notes payable Long-term debt 300 400 Bonds payable 250 250 262 6 years Ordinary shares 180 180 Retained earnings 257 183 Total liabilities and equity 1.089 1.050