Kroshka Holdings Corporation has several investments in the debt and equity securities of other companies: 

1. 10-year BCE bonds, purchased to earn interest. 

2. 10-year GE bonds, intended to be sold if interest rates go down. 

3. One-year Government of Canada bonds, purchased to earn interest. 

4. 180-day treasury bill, intended to be held to earn interest. 

5. Bank of Montreal preferred shares, purchased to sell in the near term at a profit. 

6. Loblaw common shares, purchased to sell in the near term at a profit. 

7. 60% of the common shares of Pizzutto Holdings Corporation, a major competitor of Kroshka Holdings. 

8. 22% of the common shares of Kesha Inc., one of Kroshka Holdings’ suppliers. 

Instructions 

a. Indicate whether each of the above investments is a non-strategic or strategic investment. 

b. Indicate whether each of the above investments would be classified as a current asset or non-current asset in Kroshka Holdings’ balance sheet. 

c. For each investment that you classified as non-strategic, indicate the amount the investment will be reported at in the balance sheet assuming that Kroshka is a public company.