At December 13, 2021 the equity investments of Wang Inc. that were accounted for using The FVOCI model with recycling were as follows:

Wang sold its investment in Ahn for $153,300 on January 20. 2022.No other investments were acquired or sold during 2022; however, a dividend of $1,300 was received from Burnham Corp. in June.At December 31, 2022 the fair values of Burnham and Chi Shares were $153,750 and $72,600, respectively.

Investment Cost and Carrying Value~ Fair Value Ahn Inc. ~ $175,200