Indicate on which financial statement (balance sheet, income statement, or statement of comprehensive income) each of the following accounts would be reported if the investor is a public company. The company presents the statement of comprehensive income separately from the income statement. Also give the appropriate financial statement classification (current assets, non-current assets, other revenue or expense, or other comprehensive income) 

Additional information: 

The investment at FVTPL—bonds is expected to be sold within 12 months of the balance sheet date. The investment at amortized cost—bonds matures in five years.

Account Investments at FVTPL-bonds Dividend revenue Investment in associate Investments at amortized cost-bonds Gain on sale of investments-FVTPL Other comprehensive income-holding gain or loss Investment income or loss Interest revenue Financial Statement Classification