What was the fair value per share of Coronado shares at December $31,2024?$

Fair value per share

$Coronado Ltd$.$ has $403,000$ common shares authorized and $121,000$ shares issued on December $31,2023.$ On January $2,2024,$ Larkspur Inc., which reports under IFRS, purchased shares of Coronado for $$40$ per share on the stock market from another investor. Larkspur intends to hold these shares as a long$-$term investment and initially classifies it as FVTOCI.

Larkspur's accountant prepared a trial balance as at December $31,2024,$ under the assumption that the investment is valued at FVTOCI. Under this assumption, the trial balance included the following accounts and argounts related to the Coronado investment:

$\backslash$table$[[$Investments at FVTOCI,$$1,361,250$