Sweetwater Ltd. is an investment management firm that had, at the beginning of the current year on January 1, 2021, a balance of $123,000 in its Trading Investments account (using the fair value through profit or loss model) and a balance of $451,000 in its Investment in Associates account (using the equity method). At the end of the year, these account balances were $137,000 and $556,000, respectively. During the year, dividends of $61,000 were received from associates while $9,000 was received from trading investments. In addition, the company purchased investments in associates and trading investments for cash of $122,000 and $53,000, respectively. Also, during 2021, the company received $42,000 when it sold trading investments that it carried at $30,000.