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Problem - On January 1, 2019, PR paid $90,000 to purchase 10% (10,000) of the ordinary shares of HR Inc. On December 27, 2019, HR declared and paid a dividend of $0.50 per ordinary share. HR reported a net income of $105,000 for the year ended December 31, 2019. On December 31, 2019, the market value of HR's ordinary shares was $9.70 per share. What amount should be reported in other comprehensive income with respect to this HR investment on PR's 2019 statement of comprehensive income?
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