Current Attempt in Progress Foress Ltd. is an investment management firm that had, at the beginning of the current year on January 1, 2021, a balance of $131,000 in its Trading Investments account (using the fair value through profit or loss model) and a balance of $512,000 in its Investment in Associates account (using the equity method). At the end of the year, these account balances were $133,000 and $603,000, respectively. During the year, dividends of $57,000 were received from associates while $9,000 was received from trading investments. In addition, the company purchased investments in associates and trading investments for cash of $108,000 and $45,000, respectively. Also, during 2021, the company received $46,000 when it sold trading investments that it carried at $32,000. (a) List the accounts that Foress will show on its 2021 statement of income pertaining to its investments. Indicate where these accounts will appear on the statement of income. (Enter loss using either a negative sign preceding the number e.g. -2,945 or parentheses eg. (2,945).) ForessLtd. Statement of Income Other Income and Expenses Realized Gain on Trading Investments $ 14000 Unrealized Loss on Trading Investments Dividend Income Income from Associates $