The following information is available about Concord Corp.s investments at December 31, 2020. This is the first year Concord has purchased securities for investment purposes. Securities Cost Fair Value 2.810 shares of Petra Corporation common shares $36,530 $45,030 1,020 shares of Dugald Inc. preferred shares 30.600 27,200 $67,130 $72,230 Assume that Concord Corp. follows IFRS