On January 1, 2021, Swifty Limited issues a $36772,3% 3-year note payable. The note calls for three annual payments of 513000, blended principal and interest. The first payment is to be made on December 31, 2021. On December 31, 2022, Swifty will report interest expense of O $746. O $1103 $13000 O $780. On January 1, 2021, Skysong Corporation purchased 44% of the common shares of Waterway International Ltd. During 2021, Skysong paid dividends of $82000 and Waterway paid dividends of $58000. Assuming Skysong has no other equity investments, the year-end balance in Skysong's Dividend Income account would be O $25520. O $58000. O $82000. O $0. Pina Colada Corporation sells 50 common shares being held as a trading investment. The shares were acquired six months ago ata cost of $50 a share Pina Colada sold the shares for $30 a share. The entry to record the sale is: Investments at FVTPL Investment Income or Loss Cash 1500 950 2450 O Cash 2500 Investment Income or loss Investments at FVTPL 1000 1500 Cash 1500 1000 Investment Income or Loss Investments at FVTPL 2500 1500 Cash Investments at FVTPL 1500