At December 31, 2021, the trading investments for Steering Inc. are as follows: Security Cost Fair Value A $17,700 $20,100 B 11,700 13,100 23,100 21,300 Totals $52,500 $54,500 Show the financial statement presentation of the trading investments and any related accounts at December 31, 2021. STEERING INC. Statement of Financial Position (Partial) December 31, 2021 Current Assets STEERING INC. Income Statement (Partial)