The following are two independent situations: Sheffield Inc received dividends from its common share investments during the year ended December 31, 2020, as follows: A cash dividend of $10,100 is received from Peel Corporation. Sheffield owns a 3% interest in Peel. A cash dividend of $53,500 is received from Vonna Corporation. Sheffield owns a 29% interest in Vonna and a majority of Sheffield's directors are also directors of Vonna Corporation A cash dividend of $67,700 is received from Express Inc., a subsidiary of Sheffield. Determine how much dividend income Sheffield should report on its 2020 consolidated statement of comprehensive income. $ $ Dividend income to be reported by Sheffield Inc. e Textbook and Media On April 11, 2020, Bramble Corp. purchased as a long-term investment (accounted for using FV-OCI without recycling) 5,600 common shares of Roddy Ltd. for $85 per share, which represents a 6% interest. On December 31, 2020, the shares' market price was $89 per share. On March 3, 2021, Bramble sold all 5,600 shares of Roddy for $108 per share. Assume that all companies follow IFRS. Determine the amount of the gain or loss on disposal that should be included in Bramble's net income in 2021 and in its other comprehensive income. The investment in Roddy Ltd. was Bramble Corps only investment. $ on disposal of Investment Other Comprehensive $ $ e Textbook and Media