During 2020, Financial Holdings, a public company purchased equity securities for trading purposes. At December 31, 2020, the securities for Financial Holdings were as follows: Quantity Security Sabo common shares PYK $1.50 preferred shares Total 1,000 2,000 Cost $18,000 30,000 $48,000 Market Value $16,500 30,500 $47.000 The following transactions with respect to Financial Holdings investments occurred during 2021 Purchased 1,500 common shares of Hazmi for $18.00 per share. The shares are designated as fair value through Jan 15 other comprehensive income. Mar. 20 Received dividends on the PYK preferred shares of $1.50 per share, June 15 Sold 650 of the Sabo common shares for $18.75 per share. Aug 5 Received dividends on the Sabo common shares of $3.50 per share. Oct. 15 Received an additional 1.500 common shares of Hazmi as a result of a 2-for-1 stock split. At December 31, 2021, the securities held by Financial Holdings were trading on the TSX at the following prices: Price At December 31, 2021, the securities held by Financial Holdings were trading on the TSX at the following prices: Security Sabo common shares PYK $1.50 preferred shares Hazmi common shares Price $19.00 16.75 8.50 (a) Show how the securities would be reported on Financial Holdings December 31, 2020, balance sheet. FINANCIAL HOLDINGS Balance Sheet (Partial)