At December 31, 2021, Zhang Corp. had the following investments that were purchased during 2021, its first year of operations:

Debt Investments:	Purchased Cost	Amortized Value	Fair Value
Available for sale:
Security A	$100,000	$100,000	$93,000
Held to Maturity:
Security B (Par $500,000, with interest payment $30,000 annually, market yield 7%)	$487,000	$491,000	$510,000
Equity Investments:	Purchased Cost	Investment Account Balance	Fair Value
Without Significant Influence:
Security C	$200,000	$200,000	$220,000
With Significant Influence:
Security D	$500,000	$480,000	$520,000

Required:

(32 points) Provide the journal entries for each security for activity in 2022 using the following information;

Security A was sold on January 2, 2022 for $92,000.

Received interest on Security B on 12/31/2022.

Security Bs fair value is $505,000 on 12/31/2022.

Received dividends on Security C for $10,000.

Company C reported income of $1,000,000, Zhang owns 10% of Ds outstanding stock.

Security Cs fair value is $215,000 on 12/31/2022.

Received dividends on Security D for $50,000.

Company D reported income of $200,000, Zhang owns 40% of Ds outstanding stock.

Security Ds fair value is $530,000 on 12/31/2022.

(8 points) How much would Zhang report each of these investments on their 12/31/2022 Balance Sheet? How much would Zhang report investment income on their 2022 Income Statement? How much would Zhang report investment related activities as their 2022 Other Comprehensive Income?