The accountant for Cinrich Holdings Ltd. has prepared the following table in order to explain to the company's board of directors the transactions that caused various investment accounts to increase and decrease during the past year. The company uses the fair value through profit or loss model for all held for trading investments, the equity method for investments in associates, and the cost method for equity investments that are not traded actively and have no determinable fair value. Long-term Held for Trading Investments Investments Investments in Associates (at cost) Balance, beginning of year $52,900 $243,900 $27,300 Dividends earned and received 1,100 7,500 800 Interest earned and received 1,400 0 0 Realized gain (loss) 3,800 (2,000) Unrealized gain (loss) (3,300) (7.200) 2,100 Proceeds received on sale of investment 9,900 5,700 Share of income (loss) (4,000) 23,100 3,400 Balance, end of year $61,800 $267,300 $37,300 Although each of the amounts in the above table is correct, in determining the balance at the end of the year, the accountant may have included amounts that should not be included and may have added rather than subtracted (or vice versa) amounts. Although each of the amounts in the above table is correct, in determining the balance at the end of the year, the accountant may have included amounts that should not be included and may have added rather than subtracted (or vice versa) amounts. Prepare a revised table and calculate the correct year-end balances in the three investment accounts. (If an amount reduces the account balance then enter with negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Paragraph BI U 1! lul Illi Held for Trading Investments Held for Trading Investments Investments Long-term Investments (at cost) in Associates Balance, beginning of year Unrealized loss Dividends earned and received Share of income Carrying amount of investments sold Balance, end of year