Current Attempt in Progress Blue Spruce Corporation had the following portfolio of investments at December 31. 2023, that qualifed and were accounted for using the FV.OCI method: Early in 2024, Blue Spruce sold all the Frank shares for $17 per share, less a 1% commission on the sale, On December 31.2024, Blue Spruce's portfolio consists of the following common shares: Early in 2024, Blue Spruce sold all the Frank shares for $17 per share, less a 1% commission en the sale. On December 31 . 2024, Blue Spruce's portfolio consists of the following common shares: Assume that Bilue Spruce reports net income of $146,100 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. What should be reported on Blue Spruce's December 31, 2023 statement of financial position for this long-term portfolio? (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) Blue Spruce Corporation Statement of Financial Position Current Aswets Current Lisbelities Intangible Assets Lont-term lnvestments Property. Plant and Couipment Shareholders' Equity Short-term livestments Total Asweth Total Current Assets Total Current Lisbilities Fotal Intancible Assets Total Liabilities and Shareholders' Equity Total Progerty Plame, and Equipment Total Shareholders" Eeuity Blue Spruce Corporation Statement of Financlal Position