1. The net realizable value of the inventory than is included in the Halance shoct is 565,000 . - Inveatories do ent include $45,000 of manchandise that was is transit at Decenber 31 . -Of this amount, saoobo was bought frae ONG lisc, wid inventory wis 54.4mog froen village to Park lac, for covesiphener. The het reatinale value for this inventiny is $35 ove 4. The investricnts section includes the following: Octoser 1, 209 ! valoe $12,000 ar Docember 31.2000). Maraponent plane an purchased at $1.200 per share ifair value 50.50 per share a: 5. The land balanes includes: land used for eperations and land in 2020 was $500,0001. The etengagy docser ese the revaluation muxdel 6. The building oripinally cos 5860 oco. Depencriation for 2000 has already becn recoeded. Sootiahank has pledest the builling as secarity for their $600,000 koan to Village Cerp, icollaterah, the koun bean. antral interests at 8.5 . 7. The tralename ariginally ood $24,000 and is beiter for 2020 had already bocn rocondod. Part 2 (4 marks) Including any disclosure requirements. Part 3 (6 marks) Based on any changes to the value of the assets what account would be included in the Statement of Earnings and what section would each of the items be included in? Do not include Amortization Expense or Bad Debt Expense. Part 4 (1 mark) Assuming the Accumulated Other Comprehensive Income was $10,000 at the beginning of 2020 , what would be the Accumulated Other Comprehensive Income at the end of the 2020