Concord Corporation had the following portfolio of investments at December 31, 2020, that qualified and were accounted for using the FV-OCl method: Value Frank Inc Ellis Corp Mendota Ltd Quantity 2.200 shares 5.100 shares 4400 shares Percent Interest 8% 14% Cost per Share $12 22 29 Share $17 18 21 Early in 2021. Concord sold all the Frank Inc. shares for $10 per store est commision on the sale on December 31, 2011 Concord's portfolio consists of the following common share Percent Interest pe Cost Early in 2021. Concord sold all the Frank Inc. shares for $18 per share, less a 1% commission on the sale. On December 31, 2021, Concord's portfolio consists of the following common shares: Percent Interest Fair Value per Share $26 Ellis Corp Mendota Ltd Kaptein Inc Quantity 5.100 shares 4,400 shares 2,000 shares 14% 296 1% Cost $22 29 25 20 22 Assume that Concord reports net income of $149.400 for its year ended December 31, 2021, 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 What should be reported on Concord's December 31, 2020 statement of financial position for this long-term portfolio? (Enter negative amounts using elther a negative sign preceding the number eg.-45 or parentheses eg (45)) Concord Corporation Statement of Financial Position $