Feherty, Incorporated accounts for its investments under IFRS No$.9$ and purchased the following investments during December $2024$:

One hundred and eighty of Donald Company$$s $$1,000$ bonds. The bonds pay semiannual interest, return principal in $10$ years, and include no other cash flows or other features. Feherty plans to hold $80$ of the bonds to collect contractual cash flows over the life of the investment and to hold $100,$ both to collect contractual cash flows but also to sell them if their price appreciates sufficiently. Subsequent to Feherty$$s purchase of the bonds, but prior to December $31,$ the fair value of the bonds increased to $$1,040$ per bond, and Feherty sold $20$ of the $100$ bonds. Feherty also sold $12$ of the $20$ bonds it had planned to hold to collect contractual cash flows over the life of the investment. The fair value of the bonds remained at $$1,040$ as of December $31,2024.$

$$26,300$ of Watson Company common stock. Feherty does not have the ability to significantly influence the operations of Watson. Feherty elected to account for this equity investment at fair value through OCI $($FVOCI$).$ Subsequent to Feherty$$s purchase of the stock, the fair value of the stock investment increased to $$32,600$ as of December $31,2024.$

Required:

Indicate how Feherty would account for its investments when it acquired the Donald bonds and Watson stock.

For each of the following categories of Feherty's investments, calculate the effect of realized and unrealized gains and losses on Feherty$$s net income, other comprehensive income, and comprehensive income for the year ended December $31,2024$:

$($a$)$ any Donald bonds accounted for at amortized cost that were purchased and held at year end,

$($b$)$ any Donald bonds accounted for at amortized cost that were purchased and sold,

$($c$)$ any Donald bonds accounted for at FVOCI that were purchased and held at year end,

$($d$)$ any Donald bonds accounted for at FVOCI that were purchased and sold, and

$($e$)$ the Watson stock. Ignore interest revenue and taxes.