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Following is a summary of the investments owned by Martinez Corporation, as of January 1, 2017: Investmentstanding STG Corporation Brach Ltd. Shares 5% 34% Martinez's Intention To be sold when prices increase Buy additional shares to achieve control of company. Raptor Inc. CMP Ltd. Diloph Inc. 3% 22% 6% Martinez has members on Brach's Board of Directors. To be sold when prices increase Hold indefinitely. Another company owns the remaining 78% of shares Hold indefinitely During 2017, the various companies paid dividends at various times throughout the year, as follows: Martinez's Share of STG Corporation Brach Ltd. Raptor Inc. CMP Ltd. Diloph Inc. $8,790 25,900 2,730 21,300 7,570 (a1) For each of the investments, indicate which accounting model is most applicable, based on the information provided and assuming Martinez follows IFRS. Martinez's Share of Investment STG Corporation Brach Ltd. Raptor Inc. CMP Ltd. Diloph Inc. Following is a summary of the investments owned by Martinez Corporation, as of January 1, 2017: Investmentstanding STG Corporation Brach Ltd. Shares 5% 34% Martinez's Intention To be sold when prices increase Buy additional shares to achieve control of company. Raptor Inc. CMP Ltd. Diloph Inc. 3% 22% 6% Martinez has members on Brach's Board of Directors. To be sold when prices increase Hold indefinitely. Another company owns the remaining 78% of shares Hold indefinitely During 2017, the various companies paid dividends at various times throughout the year, as follows: Martinez's Share of STG Corporation Brach Ltd. Raptor Inc. CMP Ltd. Diloph Inc. $8,790 25,900 2,730 21,300 7,570 (a1) For each of the investments, indicate which accounting model is most applicable, based on the information provided and assuming Martinez follows IFRS. Martinez's Share of Investment STG Corporation Brach Ltd. Raptor Inc. CMP Ltd. Diloph Inc