S\&L Financial buys and sells securitles which it classifies as available-for-sale. On December 27, 2021, S\&L purchased Coca-Cola bonds at par for $760,000 and sold the bonds on January 3,2022 , for $764,000. At December 31 , the bonds had a fair value of $757,000, and S&L has the intent and ability to hold the investment until fair value recovers. What pretax amounts did S\&L include in its 2021 and 2022 net income as a result of this investment? (Enter all amounts as positive values.) Fowler Inc. purchased $94,000 of bonds on January 1, 2021. The bonds pay interest semiannually and mature in 20 years, at which time the $94,000 principal will be paid. The bonds do not pay any amounts other than interest and principal. Fowler's intention is to collect contractual cash flows and eventually sell the bonds within the next couple of years if the price is right. During 2021, the fair value of the bonds increased to $118,000. Fowler reports investments under IFRS No 9 How much unrealized gain or loss will Fowler include in 2021 net income with respect to the bonds? (Enter all amounts as positive values.) Kim Company bought 25% of the shares of Phelps, Inc, at the start of 2021 . Kim paid $19 milion for the shares. Twenty five percent of the book value of Phelps's net assets is $14 million, and the difference of $5 million is due to land that Phelps owns that has appreciated in value. During 2021 , Phelps reported net income of $4 million and paid a cash dividend of $3.4 million. At what amount does Kim carry the Phelps investment on its balance sheet as of December 31,2021? (Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5,50).)