At December 31, 2022, the equity investment portfolio that is classifies as trading for Whispering, Inc. is as follows. Investment Cost Fair Value A $30,625 $26,250 B 21,875 24,500 40,250 44,625 Total $92,750 $95,375 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(4,375) 2,625 4,375 2,625 350 $2,275 On January 20, 2023, Whispering, Inc. sold investment A for $26,775. The sale proceeds are net of brokerage fees. Show the statement of financial position presentation of the investment-related accounts at December 31, 2022. (Do not leave any answer field blank. Enter O for amounts.) WHISPERING , INC Statement of Financial Position December 31, 2022 Long-term Investments Accumulated Other Comprehensive Income $ 2,625 eTextbook and Media