7. During the year, a not-for-profit entity received $15,000 in dividends and $12,000 in interest for its investment portfolio. The entity also accrued $3,000 in interest receivable for the portfolio. The increase in fair market value of the portfolio during the year was $4,000. How much should the entity report for investment carnings during the year? a) $31,000 b) $27,000 c) $4,000 d) $30,000 e) $34,000