On 15 January 20x1, Investor Private Limited acquired the following financial instruments from the stock exchange. 20,000 Ordinary shares in S Ltd @ $3.00 per share 100,000 Ordinary shares in T Ltd @ $4.00 per share Transaction costs amounted to 1% of the cost of the shares acquired. The business model for managing the S Ltd. shares were solely for trading, while shares in T Ltd. were acquired to be held for its dividend pay-outs and future growth and is designated as subsequently measured at Fair Value through Other Comprehensive Income (FVTOCI). On the same day, the company also acquired a 5% Bonds issued by U Ltd. for $208,904 to collect the interest payments as well as to trade when a good opportunity arises. As such, the bond was designated as subsequently measured at Fair Value through Other Comprehensive Income. The bond has a face value of $200,000 with a term of 5 years from that date. The effective interest rate as at 1" January 20x1 was 4%. There are no additional costs to acquire the bond. On December 20x1, the shares in S Ltd. traded at $2.90, while T Ltd. traded at $4.05. The 5% bonds in U Ltd. had a fair value of $208,000 On December 20x2, the shares in S Ltd. Limited traded at $2.95, while T Ltd. traded at $4.10. The 5% bonds in U Ltd. had a fair value of $205,000. Due to a change in the business model, the bond was re-designated as subsequently measured at Fair Value through Profit or Loss on 31st December 20x2. Investor Private Limited has a December 315 year end. Ignore all tax effects