The following are two independent situations: Concord Inc. received dividends from its common share investments during the year ended December 31, 2020, as follows: A cash dividend of $12,400 is received from Peel Corporation. Concord owns a 8% interest in Peel. A cash dividend of $68,600 is received from Vonna Corporation. Concord owns a 32% interest in Vonna and a majority of Concord's directors are also directors of Vonna Corporation. A cash dividend of $62,900 is received from Express Inc., a subsidiary of Concord. Determine how much dividend income Concord should report on its 2020 consolidated statement of comprehensive income. Dividend income to be reported by Concord Inc. $ eTextbook and Media List of Accounts On April 11, 2020, Riverbed Corp. purchased as a long-term investment (accounted for using FV-OCI without recycling) 5,900 common shares of Roddy Ltd. for $88 per share, which represents a 6% interest. On December 31, 2020, the shares' market price was $91 per share. On March 3, 2021, Riverbed sold all 5,900 shares of Roddy for $109 per share. Assume that all companies follow IFRS. Determine the amount of the gain or loss on disposal that should be included in Riverbed's net income in 2021 and in its other comprehensive income. The investment in Roddy Ltd. was Riverbed Corp.'s only investment. on disposal of Investment Other Comprehensive eTextbook and Media List of Accounts $ $ (loss) income