Riverbed Ltd$.$ had the following investment portfolio at January $1,2023$:

During $2023,$ the following transactions took place:

On March $1,$ Josie paid a $$2$ per share dividend.

On April $30,$ Riverbed sold $300$ shares of Asher for $$9\mathrm{.}90$ per share.

On May $15,$ Riverbed purchased $200$ more Earl shares at $$15\mathrm{.}90$ per share.

At December $31,2023,$ the shares had the following market prices per share: Earl $$16\mathrm{.}90$; Josie $$18\mathrm{.}90$; and Asher $$7\mathrm{.}90.$

During $2024,$ the following transactions took place:

On February $1,$ Riverbed sold the remaining Asher shares for $$6\mathrm{.}90$ per share.

On March $1,$ Josie paid a $$2$ per share dividend.

On December $21,$ Earl declared a cash dividend of $$3$ per share to be paid in the next month.

At December $31,2024,$ the shares had the following market prices per share: Earl $$18\mathrm{.}90$ and Josie $$20\mathrm{.}90.$ Prepare the relevant parts of Riverbed's $2024$ and $2023$ comparative statements of financial position, statements of

comprehensive income, and statements of changes in equity $($accumulated other comprehensive income portion$),$ and, where

applicable, income statement to show how the investments and related accounts are reported. $($Enter negative amounts using either

a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Riverbed Ltd$.$

Statement of Financial Position Riverbed Ltd$.$

Statement of Comprehensive Incom

$2023$

Net Income $/($Loss$)($Includes Dividend Revenue$)$

Other Comprehensive Income

Items that may not be reclassified subsequently to net income

Holding Gains on FV$-$OCI Investments During Year Riverbed Ltd$.$

Statement of Changes in Accumulated Other Comprehensive Income

$2023$

$2024$

Accumulated Other Comprehensive Income $/($Loss$),$ January $1$

$

$

Other Comprehensive Income $/($Loss$)$

Accumulated Other Comprehensive Income $/($Loss$),$ December $31$