Please solve part 1,2,3,4 as given in the document

The bookkeeper for Rodrigues Corp has prepared the following balance sheet as at December 31, 2022 : Bank overdraft at the Scotia Bank (no other accounts are held at Total $510,000(8,400) 2. The allowance for doubtful accounts $61,200. 3. The net realizable value of the inventory that is included in the Balance Sheet is $210,000. In additionz inventories do not include: - $120,000 of merchandise that was in transit at December 31. The inventory was sold to ONG Ine, with terms f.o.b. destination point (the net realizable value of this inventory was $180,000 ). - $60,000 was shipped from Park Inc. to Rodrigues for consignment. The net realizable value for this inventory is $90,000. - An interest bearing note receivable of $30,000 that was issued on May 14.2022 bearing interest at 4% and is due on May 1, 2023 - Long-term F Va-OCI investment $108,000 carrying value (fair valae $90,000 atDecember 31,2022). Management plans on bolding on to these investments for a gumber of years. - FV-NI Investment 1,000 comonon shares of L.A loc. purchased at $72.00 per share (fair value \$75.00 per share at December 31, 2022). Rodrigues expected to sell the diares as soon as the market price increases more next year. 5. The land balance includes: land used foe operations and recorded at its cost of 9600,000 (the apprasal value of the Land in 2022 was $1.800,000 ). The company docin't use the revaluation model. 6. The baikding orignally cost $3,400,000 and the equipment origenally cost 5450,000 . Depreciation for 2022 has already been recorded. Meridian Credat Laion bas pledged the building as security for their 51,800,000 loan to Rodrigues Corp. (collateral), the loan bears annual interests at 5%. 7. The Tradename oniginally cost $96,000 and is being amportized over 8 years on a stranght-line. basis. Amortization for 2022 had already been necorded. 8. On September 1t: 2022 the company decided to dispose of their Montreal division. The company estimates that can sell the equipment for $110,000 less selling costs of $5,000. Once this equipment is sold the company will no longer have any equipment. The revenue from the division was $200,000 and the expenses were $250,000 for 2022 . Required: Part 1 (17.5 marks) The company is a Canadian public company, Restate the asset side of Rodrigues's Statement of Financial Position sheet at December 31, 2022 in good form. The categories are: Current Asseth, Long-term Investments, Property, Plant \& Equipment and Intangble Assets. Part 2 (5 marks) Include any disclosure requirements. Part 3 ( 6 marks) Based on any changes to the value of the assets what account would be included in the Statement of Earnings and what section would each of the items be included in? Do not include Depreciation Expense, Amortization Expense or Bad Debt Expense. Part 4 ( 3 mark) What account and amount would be included in the Statement of Comprehensive Income as a Dresult of the FV-OCI Investments? Assuming the Accumulated Other Comprehensive Income was $60,000 at the beginning of 2022 , what would be the Accumulated Other Comprehensive Income at the end of the 2022 ? The bookkeeper for Rodrigues Corp has prepared the following balance sheet as at December 31, 2022 : Bank overdraft at the Scotia Bank (no other accounts are held at Total $510,000(8,400) 2. The allowance for doubtful accounts $61,200. 3. The net realizable value of the inventory that is included in the Balance Sheet is $210,000. In additionz inventories do not include: - $120,000 of merchandise that was in transit at December 31. The inventory was sold to ONG Ine, with terms f.o.b. destination point (the net realizable value of this inventory was $180,000 ). - $60,000 was shipped from Park Inc. to Rodrigues for consignment. The net realizable value for this inventory is $90,000. - An interest bearing note receivable of $30,000 that was issued on May 14.2022 bearing interest at 4% and is due on May 1, 2023 - Long-term F Va-OCI investment $108,000 carrying value (fair valae $90,000 atDecember 31,2022). Management plans on bolding on to these investments for a gumber of years. - FV-NI Investment 1,000 comonon shares of L.A loc. purchased at $72.00 per share (fair value \$75.00 per share at December 31, 2022). Rodrigues expected to sell the diares as soon as the market price increases more next year. 5. The land balance includes: land used foe operations and recorded at its cost of 9600,000 (the apprasal value of the Land in 2022 was $1.800,000 ). The company docin't use the revaluation model. 6. The baikding orignally cost $3,400,000 and the equipment origenally cost 5450,000 . Depreciation for 2022 has already been recorded. Meridian Credat Laion bas pledged the building as security for their 51,800,000 loan to Rodrigues Corp. (collateral), the loan bears annual interests at 5%. 7. The Tradename oniginally cost $96,000 and is being amportized over 8 years on a stranght-line. basis. Amortization for 2022 had already been necorded. 8. On September 1t: 2022 the company decided to dispose of their Montreal division. The company estimates that can sell the equipment for $110,000 less selling costs of $5,000. Once this equipment is sold the company will no longer have any equipment. The revenue from the division was $200,000 and the expenses were $250,000 for 2022 . Required: Part 1 (17.5 marks) The company is a Canadian public company, Restate the asset side of Rodrigues's Statement of Financial Position sheet at December 31, 2022 in good form. The categories are: Current Asseth, Long-term Investments, Property, Plant \& Equipment and Intangble Assets. Part 2 (5 marks) Include any disclosure requirements. Part 3 ( 6 marks) Based on any changes to the value of the assets what account would be included in the Statement of Earnings and what section would each of the items be included in? Do not include Depreciation Expense, Amortization Expense or Bad Debt Expense. Part 4 ( 3 mark) What account and amount would be included in the Statement of Comprehensive Income as a Dresult of the FV-OCI Investments? Assuming the Accumulated Other Comprehensive Income was $60,000 at the beginning of 2022 , what would be the Accumulated Other Comprehensive Income at the end of the 2022