Current Attempt in Progress Sweet Acacia Ltd. has 649,600 common shares authorized and 203,200 shares issued on December 31, 2020. On January 2, 2021, Metlock Inc., which reports under IFRS, purchased shares of Sweet Acacia for $25 per share on the stock market from another investor. Metlock intends to hold these shares as a long-term investment and initially categorizes it as FVTOCI. Metlock's accountant prepared a trial balance as at December 31, 2021, under the assumption that the investment is valued at FVTOCI. Under this assumption, the trial balance included the following accounts and amounts related to the Sweet Acacia investment: Investments at FVTOCI $1,524,000 Dividend revenue 203,200 OCI-holding gain or (loss) 254,000 (a)