Cato Ltd. is an investment management firm that had, at the beginning of the current year on January 1, 2021, a balance of $121,000 in its Trading Investments account (using the fair value through profit or loss model) and a balance of $460,000 in its Investment in Associates account (using the equity method). At the end of the year, these account balances were $130,000 and $574,000, respectively. During the year, dividends of $56,000 were received from associates while $11,000 was received from trading investments. In addition, the company purchased investments in associates and trading investments for cash of $127,000 and $51,000, respectively. Also, during 2021, the company received $50,000 when it sold trading investments that it carried at $32,000.

a.) List the accounts that Cato will show on its 2021 statement of income pertaining to its investments. Indicate where these accounts will appear on the statement of income.