Culver, Inc. had the following equity investment portfolio at January 1, 2025. During 2025, the following transactions took place. 1. On March 1, Rogers Company paid a $2 per share dividend. 2. On April 30, Culver, Inc. sold 290 shares of Chance Company for $11 per share. 3. On May 15, Culver, Inc. purchased 90 more shares of Evers Company stock at $17 per share. 4. At December 31,2025 , the stocks had the following price per share values: Evers $18, Rogers $17, and Chance $8. During 2026, the following transactions took place. 5. On February 1, Culver, Inc. sold the remaining Chance shares for $8 per share. 6. On March 1, Rogers Company paid a $2 per share dividend. 7. On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month. 8. At December 31,2026 , the stocks had the following price per share values: Evers $20 and Rogers $19. Prepare a partial balance sheet showing the investment-related amounts to be reported at December 31 , 2025 and 2026