Hang Technologies Inc. held a portfolio of shares and bonds that is accounted for using the fair value through other comprehensive income model at December31, 2017. This was the first year that Hang had purchased investments. In part due to Hange's experience, by December 31, 2017, the market value of the portfolio had dropped its original cost by 28,000. Hang recorded the necessary adjustment at December 31,2017 and was determined to hold the securities until the unrealized loss of 2017 could be recovered . By December 31, 2018, Hang's goals of recovery had been realized and the original portfolio of shares and bonds had fair market value $5,500 higher than the original purchase costs. Hang's income tax rate is 30% for all years. assume that any gains that will ultimately be realized on the sale of the shares and bonds are taxable as ordinary income when they are realized on the sale of the shares and bonds are taxable as ordinary income when they are realized. Hang applies IFRS

a) prepare the journal entries at December 31,2017 to accrue the unrealized loss on Hang's securities and the related income tax.

b) prepare journal entries at December 31,2018 to accrue the unrealized gain on the securities and the related income tax.

c) prepare comparative statement of comprehensive income for the fiscal years ended December 31,2017 and 2018. Assume the net Income of $100,000 in each fiscal year.

d) Calulate EPS