Pina Corporation, a public company, has the following investments at November $30,2024$ :

Investments held for trading purposes: common shares of National Bank, carrying amount $$23,500,$ fair value $$24,400,$ and five$-$year, $5\%$ bonds of Turbo Corp, carrying amount $$47,000,$ fair value $$45,100$

FVTOCl investment: $25\%$ of the common shares of Sword Corp, carrying amount $$101,500,$ fair value $$98,700$

Strategic investment: common shares of Epee Inc. $(30\%$ ownership$),$ cost $$197,400,$ equity method balance $$235,000$

Debt investment purchased to earn interest: bonds of Ghoti Ltd$.$ maturing in four years, amortized cost $$141,000,$ fair value $$164,500$

Debt investment purchased to earn interest: Canadian government $120-$day treasury bill, purchased at $$23,500,$$$118$ interest accrued to November $30,2024$

Show how the investments would be reported in the assets section of the balance sheet.

PINA CORPORATION

Balance Sheet $($Partial$)$

Assets