Canarie Corporation, which reports under IFRS, has the following investments at December $31,2024$:

Trading investments: common shares of National Bank, cost $$36,500,$ fair value $$43,100.$

Investment in an associate $(40\%$ ownership$)$: common shares of Sword Corp., cost $$221,900,$ fair value cannot be determined

because the shares do not trade publicly. Canarie purchased the investment on January $1,2024.$ For the year ended

December $31,2024,$ Sword Corp. reported net income of $$52,400$ and declared and paid dividends of $$16,200.$

Equity investment: common shares of Epee Inc. $(19\%$ ownership$)$ purchased on July $1,2024,$ cost $$416,000,$ fair value at

December $31,2024,$ $$552,200.$ Management intends to purchase more shares of Epee in two years. Epee earned $$43,600$ for

the year ended December $31,2024,$ and declared and paid dividends of $$2,000,$ which Canarie received at the end of

quarter in $2024.$

Bond investment to be held to maturity: bonds of Ghoti Ltd$.,$ purchased at a cost equal to its face value of $$317,900,$ fair value

$$345,400.$

Prepare a partial statement of financial position for Canarie Corporation at December $31,2024.$

CANARIE CORPORATION

Statement of Financial Position $($Partial$)$

Assets