Blossom Company began operations in $2020.$ Since then, it has reported the following gains and losses for its equity investments in on the income statement: $202020212022$ Gains $($losses$)$ from sale of securities $$14,000$ $$(20,100)$$ $13,100$ Unrealized holding losses on valuation of securities $(24,500)(15,600)$ Unrealized holding gain on valuation of securities $10,000$ At January $12023,$ Blossom owned the following equity securities : Cost BKD Common $(14,000$ shares @ $$31)$ $$434,000$ LRF Preferred $(2,300$ shares @ $$104)239,200$ During $2023,$ the following events occurred : Sold $4,800$ shares of BKD for $$168,000$