The trial balance of Pronghorn Ltd. at December 31, 2023, follows: Debits Credits Cash Sales revenue $375,000 $10,656,000 FV-NI investments (at fair value) 203,000 Cost of goods sold 5,800,000 Bond investment at amortized cost 409,000 FV-OCI investments (fair value $505,000) 448,000 Notes payable (due in six months) 117,000 Accounts payable 745,000 Selling expenses 3,260,000 Investment income or loss" 10,000 Land 380,000 Buildings 3,040,000 Dividends payable 56,000 Income tax payable 110,000 Accounts receivable 685,000 Accumulated depreciation-buildings 332,000 Allowance for expected credit losses 27,000 Administrative expenses 1,070,000 Interest expense 271,000 Inventory 877,000 Gain on disposal of land 60,000 Dividends 50,000 Notes payable (due in five years) 1,070,000 Equipment 750,000 Bonds payable (due in three years) 2,100,000 Accumulated depreciation-equipment 73,000 Intangible assets-franchises (net) 280,000 Common shares 1,009,000 Intangible assets-patents (net) 215,000 Retained earnings (opening) 1,652,000 Accumulated other comprehensive income (opening) 96,000 Totals $18,113,000 $18,113,000 The investment income or loss relates to the FV-NI investments.