Please refer to the attachment:

1. The balance sheet at December 31, 2016 should show the balance of the Financial assets held for trading at
2. The unrealized gain from the financial assets held for trading that should be reported in 2016 profit or loss is
3. The gain that should be reported from the sale of 4,400 shares is
4. The carrying amount of Investment in Bonds that should be reported at December 31, 2016 is (round off final answer to whole number)
5. The total dividend and interest income that should be reported for 2016 is (round off final answer to whole number)

You are assigned to audit the investments of the client, Oust Company as of December 31, 2016. You have noted the following information for the two accounts, Financial Assets Held for Trading and Investment in Bonds: FINANCIAL ASSETS HELD FOR TRADING 2016 Debit Credit Jan. 15 Purchased 20,000 shares of Duturtle Company 150,000.00 Jul. 15 Received cash dividend 12,000.00 Sep. 30 Received 2,000 share dividend market value per share was 8.10 (Note 1) 16,200.00 Nov. 30 Sold 4,400 shares for 9 per share 39,600.00 166,200.00 51,600.00 Dec. 31 Balance 114,600.00 166,200.00 166,200.00 Note 1 Dividend Income was credited for the same amount Note 2 Market value per share of Duturtle Company as at Dec. 31, 2016 was 9.30 INVESTMENT IN BONDS On June 1, 2016 the client purchased as a long-term investment 240 of the 1,000 face value, 8% bonds of SaPusod Corporation for 221,490. The bonds were purchased to yield 10% interest. Interest is payable semiannually on December 1 and June 1. The bonds mature on June 1, 2021. The company uses the effective interest method of amortization. The only entry made by the client relative to the investment was the receipt of interest of 9,600 on December 1, 2016