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Pearl Ltd has 286,000 common shares authorized and 82.000 shares issued on December 31, 2020 on January 2, 2021. Shamrock Inc.which reports under IFRS. purchased shares of Pearl for $60 per share on the stock market from another investor Shamrock interlas to hold these shares as a long term investment and initially categorizes it as FVTOCI. Shamrock's accountant prepared a trial balance as at December 31, 2021. under the assumption that the investment is valued at FVTOCI. Under this assumption, the trial balance included the following accounts and amounts related to the Pearl investment: Investments at FVTOCI $1,353,000 Dividend revenue 102.500 OCI-holding gain or loss) 123,000 (a) Your Answer Correct Answer (Used) How many shares of Pearl did Shamrock purchase on January 2? (Hint: Subtract the OCI-Holding Gain or Loss from the investment account.) Shamrock purchased 20,500 shares (b) Your Answer Correct Answer (Used) What percentage of Pearl does Shamrock own? Shamrock owns 25 % of Pearl shares. (c) Your answer is correct. What was the amount of the cash dividend per share that Shamrock received from Pearl in 2021? Cash dividend per share $ 5 e Textbook and Media Attempts: 1 of 3 used (d) Your answer is correct. What was the fair value per share of Pearl shares at December 31, 2021? Fair value per share $ 66 e Textbook and Media Attempts: 1 of 3 used le) Your Answer Correct Answer (Used) Assume that, after closely examining the situation, Shamrock's auditors determine that Shamrock has significant influence over Pearl. Accordingly, the investment account is adjusted to $1,421,875 at December 31, 2021. What was the profit reported by Pearl for the year ended December 31, 2021? Proht reported by Pearl $ 1177.500 (1) Your Answer Correct Answer (Used) Assuming that Shamrock has significant influence over Pearl, what amount will Shamrock report on its income statement for 2021 with regard to this investment? SHAMROCK INC. Income Statement (Partial) Year Ended December 31, 2021 Other Revenues Income from investment in Associate $ 294,375 e How would your answer to part (f) change it Shamrock reparted under ASPE and chose to use the cost method to account for its investment in Pearl because the shares did not have a quoted market price? SHAMROCK INC Income Statement (Partial) $ e Textbook and Media Pearl Ltd has 286,000 common shares authorized and 82.000 shares issued on December 31, 2020 on January 2, 2021. Shamrock Inc.which reports under IFRS. purchased shares of Pearl for $60 per share on the stock market from another investor Shamrock interlas to hold these shares as a long term investment and initially categorizes it as FVTOCI. Shamrock's accountant prepared a trial balance as at December 31, 2021. under the assumption that the investment is valued at FVTOCI. Under this assumption, the trial balance included the following accounts and amounts related to the Pearl investment: Investments at FVTOCI $1,353,000 Dividend revenue 102.500 OCI-holding gain or loss) 123,000 (a) Your Answer Correct Answer (Used) How many shares of Pearl did Shamrock purchase on January 2? (Hint: Subtract the OCI-Holding Gain or Loss from the investment account.) Shamrock purchased 20,500 shares (b) Your Answer Correct Answer (Used) What percentage of Pearl does Shamrock own? Shamrock owns 25 % of Pearl shares. (c) Your answer is correct. What was the amount of the cash dividend per share that Shamrock received from Pearl in 2021? Cash dividend per share $ 5 e Textbook and Media Attempts: 1 of 3 used (d) Your answer is correct. What was the fair value per share of Pearl shares at December 31, 2021? Fair value per share $ 66 e Textbook and Media Attempts: 1 of 3 used le) Your Answer Correct Answer (Used) Assume that, after closely examining the situation, Shamrock's auditors determine that Shamrock has significant influence over Pearl. Accordingly, the investment account is adjusted to $1,421,875 at December 31, 2021. What was the profit reported by Pearl for the year ended December 31, 2021? Proht reported by Pearl $ 1177.500 (1) Your Answer Correct Answer (Used) Assuming that Shamrock has significant influence over Pearl, what amount will Shamrock report on its income statement for 2021 with regard to this investment? SHAMROCK INC. Income Statement (Partial) Year Ended December 31, 2021 Other Revenues Income from investment in Associate $ 294,375 e How would your answer to part (f) change it Shamrock reparted under ASPE and chose to use the cost method to account for its investment in Pearl because the shares did not have a quoted market price? SHAMROCK INC Income Statement (Partial) $ e Textbook and Media