Runner Corporation, which reports under IFRS, has the following investments at December 31, 2024: 1. Trading investments: common shares of National Bank, cost $36,500, fair value $43,400. 2. Investment in an associate (40\% ownership): common shares of Sword Corp., cost $218,200, fair value cannot be determined because the shares do not trade publicly. Runner purchased the investment on January 1, 2024. For the year ended December 31,2024 , Sword Corp. reported net income of $46,600 and dclared and paid dividends of $15,800. 3. Equity investment: common shares of Epee Inc. ( 19% ownership) purchased on July 1,2024 , cost $423,300, fair value at December 31,2024,$545,200. Management intends to purchase more shares of Epee in two years. Epee earned $39,900 for the year ended December 31,2024, and declared and paid dividends of $1,800, which Runner received at the end of each quarter in 2024. 4. Bond investment to be held to maturity: bonds of Ghoti Ltd., purchased at a cost equal to its face value of $321,500, fair value $340,700. Prepare a partial statement of financial position for Runner Corporation at December 31, 2024