Her Company purchased 12,000 common shares (20%) of Him Inc. on January 1, Year 4, for $204,000. Additional information on Him for the three years ending December 31, Year 6, is as follows:

Year	Net Income	Dividends Paid	Market Value per Share at December 31
Year 4	$120,000	$90,000	$18
Year 5	135,000	96,000	20
Year 6	144,000	105,000	23

On December 31, Year 6, Her sold its investment in Him for $276,000.

Required:

(a) Compute the balance in the investment account at the end of Year 5, assuming that the investment is classified as (Omit $ sign in your response.)

(i) FVTPL

Balance in investment account $

(ii) Investment in associate

Balance in investment account $

(iii) FVTOCI

Balance in investment account $

(b) Calculate how much income will be reported in net income and other comprehensive income in each of Years 4, 5, and 6, and in total for the three years assuming that the investment is classified as (Leave no cells blank - be certain to enter "0" wherever required. Omit $ sign in your response.)

(i) FVTPL