The accountant for Ridgewood Holdings Ltd. has prepared the following table in order to explain to the companys 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.

Balance, beginning of year$47,900$247,800$28,900Dividends earned and received9006,300800Interest earned and received1,10000Realized gain (loss)3,7000(2,000)Unrealized gain (loss)(3,300)(7,400)1,800Proceeds received on sale of investment11,00006,300Share of income (loss)(3,800)21,0002,800Balance, end of year$57,500$267,700$38,600

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.

Prepare a table showing the amounts that would be reported on the income statement.