Shady Windows purchased 50,000 shares of Sunny Glass Works for $300,000. The shares were held for trading purposes. During the year Shady received $15,000 in cash dividends that were declared and paid by Glass Works. At December 31 of that year, Sunny Glass Works shares were trading at $6.50. Which of the following items could appear on Shady Windows financial statements on December 31? Select all that apply.

• A :

  Long-term investment at FVTOCI, Glass Works $310,000 (Non-current assets on the Balance Sheet).

• B :

  Short-term investment at FVTPL, Glass Works $325,000 (Current assets on the Balance Sheet).

• C :

  Other comprehensive IncomeInvestment income, $40,000 (Statement of Accumulated Other Comprehensive Income).

• D :

  Other revenueGain on fair value adjustment of short-term equities $25,000 (Income Statement).

• E :

  Dividends $15,000 (Statement of Retained Earnings).