Dixie Corporation recorded the following transactions for its long-term investments during 2018:

April 30	Purchased 3,000 shares of Enigma Corporation stock at $23 per share and classified the shares as FVTPL financial assets- Equity. Dixie did not make the irrevocable option to measure the equity investment as FVTOCI, and Dixie did not tend to influence or control Enigma. Enigma Corporation has 50,000 shares outstanding.
May 31	Received a cash dividend of $2.00 per share on Enigma Corporation stock.
July 29	Sold 1,000 shares of Enigma Corporation stock for $25 per share.
December 15	Sold 2,000 shares of Enigma Corporation stock for $20 per share.

Determine the amount of following account on December 31, 2018.

1.Fair Value through Profit or Loss Financial Assets, Enigma Corp. =

2.Valuation Adjustment for Fair Value through Profit or Loss Financial Assets, Enigma Corp. =

3.Determine the amount of net increase/decrease in net income of the long-term investments. =