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
• :
• Other revenueGain on fair value adjustment of short-term equities $25,000 (Income Statement).
• B
• :
• Long-term investment at FVTOCI, Glass Works $310,000 (Non-current assets on the Balance Sheet).
• C
• :
• Other comprehensive IncomeInvestment income, $40,000 (Statement of Accumulated Other Comprehensive Income).
• D
• :
• Short-term investment at FVTPL, Glass Works $325,000 (Current assets on the Balance Sheet).
• E
• :
• Dividends $15,000 (Statement of Retained Earnings).