Kennel Ltd. is an investment management firm that had, at the beginning of the current year on Jan 1, 2021, a balance of $118,000... help with B please!

Kennel Ltd. is an investment management firm that had, at the beginning of the current year on January 1, 2021, a balance of $118,000 in its Trading Investments account (using the fair value through profit or loss model) and a balance of $496,000 in its Investment in Associates account (using the equity method). At the end of the year, these account balances were $129,000 and $609,000, respectively. During the year, dividends of $54,000 were received from associates while $10,000 was received from trading investments. In addition, the company purchased investments in associates and trading investments for cash of $129,000 and $49,000, respectively. Also, during 2021, the company received $49.000 when it sold trading investments that it carried at $27,000. (b) Prove the ending balances in these accounts at December 31 by listing the beginning balance and all transactions for the (Enter negative amounts using either a negative sign preceding the number eg. -2,945 or parentheses eg. (2,945).) Trading Investments Investment in Associates Account Balance, beginning of year $118,000 $496,000 > > Balance, end of year $129.000 $609,000