Use the following information for questions fand g Instrument Corp. has the following investments which were held throughout N1-N2: Fair Value Acquisition Cost 31 Dec N1 31 Dec N2 Trading $300,000 $400,000 $380,000 Neither trading, nor held-to-collect 300,000 320,000 360,000 f) What amount of gain or loss would Instrument Corp. report in its income statement (in net income) for the year ended December 31, N2 related to its investments? i. $20,000 gain. ii. $20,000 loss. iii. $140,000 gain. iv. $80,000 gain. g) What amount would be reported as other comprehensive income related to investments in Instrument Corp.'s statement for the year ended December 31, N2? i. $40,000 gain ii. $60,000 gain. iii. $20,000 gain. iv. $120,000 gain