Pina Colada Corp., a Canadian public corporation, reported the following on its December 31, 2016 statement of financial position:

Investment in Hysenaj Ltd. shares, at FV-NI: 7,100 shares, original cost of $279,740		$348,610
Investment in Growthpen Corp. shares, at FV-OCI, without recycling: 3,600 shares, original cost of $25,920		23,320
Investment in Metal Corp. bonds, at amortized cost:
$520,000 face value, 6% bonds, due November 1, 2021, interest paid each May 1 and November 1 to yield 5% (See Note 1)		542,076
Interest receivable on Metal Corp. bonds		5,200
Shareholders equity
Accumulated other comprehensive income: unrealized loss on Growthpen Corp. shares		2,600

Additional information:

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1. The bond amortization table used by Pina Colada Corp. for this bond indicated the following for the November 1, 2016 interest received and interest income:

Date		Interest Received		Interest Income		Premium Amortization		Balance, Bond Carryng Amount
Nov. 1/16		15,600		13,618		1,982		542,753

Hint: On December 31, 2016, Pina Coladas accountant pencilled in the following numbers below the November 1, 2016 line:

Date		Interest Received		Interest Income		Premium Amortization		Balance, Bond Carryng Amount
Dec. 31/16 adjustment		5,200		4,523		677		542,076

2.

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Pina Colada Corp. follows the provisions of IFRS 9 for its FV-NI and FV-OCI investments, using the FV-NI method for investments acquired for trading purposes, and the FV-OCI method for investments that it intends to hold for their growth potential. For the FV-OCI investments, transaction costs are capitalized, and when gains and losses are realized, they are reclassified to retained earnings. Interest and dividends are not reported separately from other investment income for investments held for trading and accounted for at FV-NI. The following transactions and events took place during the companys year ended December 31, 2017:

Jan.	2		Sold 900 Growthpen shares for $8.70 per share less a $270 commission. (Hint: Remember that only 25% of the holdings have been sold.)
Jan.	3		Purchased 4,500 of the 15,000 outstanding shares of Lloyd Corp. for $292,500. Pina Colada Corp. and Lloyd Corp. managements have worked together on joint projects in the past and Lloyd often asks Pina Colada management for advice on operational and financing issues that Lloyd faces. A review of Lloyds financial statements on the date these shares were acquired indicated total assets of $1,430,000 and total liabilities of $758,000. In addition, the company has an internally developed patent that has a fair value of $58,500, but is unrecorded in the accounts. The patent is likely to have value to Lloyd for another six years.
Mar.	18		Received a $1 per share dividend on Growthpen shares and a $3 per share dividend on Hysenaj shares.
May	1		Received the semi-annual interest on the Metal Corp. bonds.
June	30		Sold the Metal Corp. bonds for 102 plus accrued interest. (Hint: Start by making an entry to accrue the interest income on the bonds to June 30, then make an entry to record the cash received.)
Sept.	17		Sold all the shares of Hysenaj for $56 per share. Paid a 1% commission.
Oct.	15		Received a dividend of $1 per share on the Lloyd Corp. shares.
Dec.	31		Lloyd Corp. management reported that the company earned a net income of $48,250 for its year ended December 31, 2017.
Dec.	31		The fair values of the remaining investments are: Growthpen Corp. $7 per share; Lloyd Corp. $217,960.

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Determine the December 31, 2017 balances in each asset account related to the investments and in accumulated other comprehensive income. Prepare a partial statement of financial position, indicating where and how each of the investments and AOCI would be reported. (Round answers to 0 decimal places, e.g. 5,275. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)