Pina Colada Corporation made the following purchases of investments during 2023, the first year in which Pina Colada invested in equity securities: 1. 2. 3. On January 15, it purchased 10,260 shares of Nirmala Corp's common shares at $38.20 per share plus commission of $2.256. On April 1, it purchased 5,700 shares of Oxana Corp's common shares at $59 per share plus commission of $3.842. On September 10, it purchased 7,980 shares of WTA Corp's preferred shares at $30.50 per share plus commission of $3,317. On May 20, 2023, Pina Colada sold 3,420 of the Nirmala common shares at a market price of $40 per share less brokerage commissions of $3,249. The year-end fair values per share were as follows: Nirmala $34, Oxana $63, and WTA $32. The chief accountant of Pina Colada tells you that Pina Colada holds these investments with the intention of selling them to earn short-term profits from appreciation in their prices and accounts for them using the FV-NI model. Pina Colada follows IFRS.