David Inc accounts for its investents under IFRS No 9and purchased the following investment during December 2021

1) one hundred seventy of Steven Company's $1,000 bonds. The bonds pay semianual interest, return principal in 12 years, and includes no cssh flows or other features. David planns to hold 50 of the bonds to collect contractual cash flows over the life of the investment and to hold 120, both to collect contractual cash flows but also to sell them if their price appreciates seficciently. Subsiquent to David's purchase of the bonds, but prior to December 31, the fair value of the bonds increased to $1030 per bond and David sold 50 of the 120. David also sold 15 of the 50 bonds it had planned to hold to collect contractual cash flows over the life of the investment. The fair value of the bonds,remainded at $1030 as of December 31 2021

2) $26,200 of Thomas company Common Stock. David does not have the abilitiey to significanly influence the operation of Thomas. David elected to account for this equity investment at fair value through OCI(FVOC). Subsiquence David's purchase purchase of the stocks, the fair value of the stock investment increased to $32,400 as of December 31,2021

1) How does David account for its investments when it purchsed the Seven bonds and thomas tock

2) For each of the following catagories of David's calculate the effect of realized and unrealized gains and losses on David's net income other comprehensive income, and comprehensive income for the year ended December 31, 2021

A) Any Stevens bonds accounted for at amortized cost that were purchased and held at year end

B) Any Stevens bonds accounted for at amorrtized cost that was purchased and sold

C) Any Stevens Bonds accounted for at FVOC that were purchased and held at the year end

D) Any Stevens bonds accounted for at FVOC that were purchased and sold and

E ) the Thomas stock. ifnore the interest revenue and taxes

Answer the above questions by entering in the table

1 2A 2B 2C 2D 2E

Show how David would accoun for its investment when it purchased the Stevens bonds and theThomas company Stock

The Stevens company 50 bonds held to collect contractual cash flow _________________

The Stevens Company 120 bonds held for trading purposes _________________

The Thomas Company Stock would be accounted for _________________