On January 1, Year 1, Peanut Limited has invested in equity and debt securities and recorded as "investment. Its investment portfolio for the year ended December 31, Year 1 is in the following table. Almond Pecan Walnut Type of security Equity Equity Debt Classification Trading AFS HTM Cost $12,000 $24,000 $36,000 Market value as of Dec 31, Year 1 $16,000 $22,000 $40,000 All securities were obtained at par value. Debt security of Walnut pays coupon annually at the rate of 5%. During year 1, Peanut has received dividend from Almont and Pecan at the amount of $1,500 and $900, respectively. 10.Determine investment account shown in Peanut's balance sheet as of December 31, Year 1. 11.Determine related item(s) in Peanut's income statement for the year ended December 31, Year 1. Item(s) ? Amount ? Explain/show your work ?