Blue Spruce Corp. has the following securities (all purchased in 2023) in its investment portfolio on December 31, 2023: 2,520 Anderson Corp. common shares, which cost $48,888; 10,200 Munter Ltd. common shares, which cost $580,200; and 6,200 King Corp. 1 preferred shares, which cost $255,400. Their fair values at the end of 2023 were as follows: Anderson $49,980; Munter $569,700; and King $255,000. In 2024, Blue Spruce completed the following transactions: 1. On January 15, sold 2,520 Anderson common shares at $21 per share less fees of $2,190. 2. On April 17, purchased 1,100 Castle Ltd. common shares at $33.70 per share plus fees of $2.023. The company adds transaction costs to the cost of acquired investments and deducts them from cash received on the sale of investments. On December 31, 2024, the fair values per share of the securities were as follows: Munter $63; King $36; and Castle $27. Blue Spruce's accounting supervisor tells you that all these securities have fair values that can be readily determined, but the company is not likely to actively trade them.Management accounts for them using the FV-OCI method without recycling. Any gains or losses are reclassified to Retained Earnings on disposition of the investment. Ignore income taxes.