The following information relates to Midas Ltd, a small but successful investment holding company. 

(i) In April 2021, Midas Ltd purchased 100,000 £1.00 listed equity shares at a price of £5.00 per share. Transactions costs were £5,000. On 31 December 2021, these shares were trading at £5.30 per share. A dividend of £0.05 per share was received on 30 September 2022. 

(ii) Midas Ltd also has an investment in a five-year bond which was purchased four years ago On 31 December 2021, the bond was valued at an amortized cost of £500,000 with a stated and effective interest rate of 8% (current market rates are 10%). This bond will be maturing on 31 December 2022 and Midas Ltd is expecting to receive only 80% of the principal but not the interest for the last year. 

Required (a) Show the figures relating to this investment to be included in Midas Ltd's financial statements on 31 December 2021 on the basis that: 

(i) The shares were bought for trading 

(ii) The shares were bought as a source of dividend income and at their acquisition, an irrevocable election was made to recognize them at fair value through other comprehensive income.