Her Company purchased $36,000$ common shares $(20\%)$ of Him Inc. on January $1,$ Year $4,$ for $$612,000.$ 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 $4$ $$360,000$ $$270,000$ $$18$

Year $5405,000288,00020$

Year $6432,000315,00023$

On December $31,$ Year $6,$ Her sold its investment in Him for $$828,000.$

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

Year $4$ Year $5$ Year $6$ Total

Dividend income $

$

$

$

Unrealized gains

Gain on sale

Net income $

$

$

$

Total OCI

$($ii$)$ Investment in associate

Year $4$ Year $5$ Year $6$ Total

Equity income $

$

$

$

Gain on sale

Net income $

$

$

$

Total OCI

$($iii$)$ FVTOCI

Year $4$ Year $5$ Year $6$ Total

Dividend income $

$

$

$

Gain on sale

Net income $

$

$

$

Other comprehensive income

Unrealized gain $

$

$

Gain on sale

Total other comprehensive income

Comprehensive income $

$

$

$