Pembina Ltd. is an investment management firm that had, at the beginning of the current year on January 1, 2021, a balance of $119,000 in its Trading Investments account (using the fair value through profit or loss model) and a balance of $541,000 in its Investment in Associates account (using the equity method). At the end of the year, these account balances were $127,000 and $642,000, respectively. During the year, dividends of $63,000 were received from associates while $11,000 was received from trading investments. In addition, the company purchased investments in associates and trading investments for cash of $126,000 and $52,000, respectively. Also, during 2021, the company received $46,000 when it sold trading investments that it carried at $33,000. (b) Prove the ending balances in these accounts at December 31 by listing the beginning balance and all transactions for the year. (Enter negative amounts using either a negative sign preceding the number e.g.-2,945 or parentheses e.g. (2,945).) Trading Investments Inve in AS Account Balance, beginning of year $119,000 Balance, end of year $127,000 (b) Prove the ending balances in these accounts at December 31 by listing the beginning balance and all transactions for the year. (Enter negative amounts using either a negative sign preceding the number e.g.-2,945 or parentheses e.g. (2,945).) Account Trading Investments Investment in Associates ig of year $119,000 $541,000 ear $127,000 $642,000 (b) Prove the ending balances in these accounts at December 31 by listir for the year. (Enter negative amounts using either a negative or parentheses e.g. (2,945).) Account Balance, beginning of year Carrying Amount of Investments Sold during the Year Dividends Received Fair Value Adjustment Purchases of Investments during the Year Share of Associates' Income Balance, end of year