Part B. (5 marks) (SHOW ALL CALCULATIONS) 21. (5 marks) Tiger Inc. purchased 20,000 common shares (10%) of Bear Inc. on January 1, 2019 for $ 418,000. Additional information for Bear Inc. for the two years ended December 31, 2020 is as follows: Year Net Income Dividends Declared and Paid Market Value per share at Dec. 31 2019 2020 $ 220,000 247,500 $ 165,000 176,000 $ 21 $ 22 Required: (show all components of your calculations) Compute the balance in the Investment in Bear Inc. account at December 31, 2019 and December 31, 2020 assuming that the investment in Bear Inc. is classified by Tiger Inc. as: i) a FVTPL investment (1 mark) ii) an Investment in Associate (3 marks) iii) a FVTOCI investment (1 mark) Put your answers on the ANSWER SHEET FOR GRADING