Rosewater Corporation, a publicly traded company using IFRS, reported a realized gain in the year ended April 30, 2021, on the sale of a long-term bond investment that was held to earn interest income. For the same year, the company also had an unrealized loss of $28,000 on its equity investments that were held for trading and $17,000 of income relating to its share of the net income of an associate. The accountant was not sure if these items should have been included in net income or in other comprehensive income. Identify whether each of the above items should be included in net income or other comprehensive income.

Prepare partial statement of financial position.