Current Attempt in Progress At December 31, 2023, the equity investments of Ayayai Inc, that were accounted for using the FV-OCl model without recycling were as follows: Because of a change in relationship with Ahn, Ayayai sold its investment in Ahn for $153,100 on January 20, 2024. No other investments were acquired or sold during 2024; however, a dividend of $1,200 was received from Burnham in June. At December 31 , 2024 , the fair values of Burnham and Chi shares were $152,400 and $72,000, respectively. Prepare the presentation of all investment-related accounts on the statement of financial position at December 31,2023 . Assume AOCl at December 31. 2022, is nil. (Enter negative amounts using either a negative sign preceding the number e.g. - 2,945 or parentheses e.g. (2,945).)