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 lusing the fair value through profit or loss model) and a balance of $451,000 in its Investment in Associates account \{using the equity methodi. At the emiof 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. (a) List the accounts that Sweetwater will show on its 2021 statement of income pertaining to its investments. Indicate where these accounts will appear on the statement of income. (Enter loss using either a negative sign preceding the number e. . 2,945 or parentheses e. . (2,945).) Sweetwatertd. Statement of Income $