In its first year of operations, Ivanhoe Corporation purchased, available$-$for$-$sale debt securities costing $$61,500$ as a long$-$term

investment. At December $31,2027,$ the fair value of the securities is $$57,350.$

Show the financial statement presentation of the securities and related accounts. Assume the securities are noncurrent. $($Enter

negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

IVANHOE CORPORATION

Balance Sheet

$

$

IVANHOE CORPORATION

Comprehensive Income Statement

$