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Beca Corporation, which reports under IFRS, has the following investments at December 31, 2021: 1. 2. 3. Trading investments: common shares of National Bank, cost $38,500, fair value $46,000. Investment in an associate (45% ownership): common shares of Sword Corp., cost $221,600, fair value cannot be determined because the shares do not trade publicly. Sabre purchased the investment was purchased on January 1, 2021. For the year ended December 31, 2021, Sword Corp.reported net income of $50,800 and declared and paid dividends of $16,500. Equity investment: common shares of Epee Inc. (17% ownership) purchased on July 1, 2021, cost $423,600, fair value at December 31, 2021, $554,200. Management intends to purchase more shares of Epee two years. Epee earned $44,200 for the year ended December 31, 2021, and declared and paid dividends of $1,800, which sabre received at the end of each quarter in 2021. Bond investment to be held to maturity: bonds of Ghoti Ltd., purchased at a cost equal to its face value of $317,100, fair value $343,900. 4. Prepare a partial statement of financial position for Beca Corporation at December 31, 2021. BECA CORPORATION Statement of Financial Position (Partial) Assets $