Bramble Corporation had the following portfolio of investments at December 31,2023 , that qualified and were accounted for using the FV-OCI method: Early in 2024 , Bramble sold all the Frank shares for $19 per share, less a 1% commission on the sale. On December 31,2024 , Bramble's portfolio consists of the following common shares: Assume that Bramble reports net income of $147,200 for its year ended December 31,2024 , and that the company follows a policy of capitalizing transaction costs. Realized gains and losses on equity investments are reclassified from accumulated other comprehensive income directly to retained earnings. (a) - Your answer is partially correct. What should be reported on Bramble's December 31, 2023 statement of financial position for this long-term portfolio? (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)