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: Market Value Security Quantity Cost Sabo common shares 1,000 $14,000 $12,500 PYK $1.50 preferred shares 2,000 22,000 22,500 Total $36,000 $35,000 The following transactions with respect to Financial Holdings' investments occurred during 2021: Jan. 15 Purchased 1,500 common shares of Hazmi for $18.00 per share. The shares are designated as fair value through other comprehensive income. Mar. 20 Received dividends on the PYK preferred shares of $1.50 per share. June 15 Sold 750 of the Sabo common shares for $14.75 per share. Aug. 5 Received dividends on the Sabo common shares of $2.00 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: Security Price Sabo common shares $15.00 PYK $1.50 preferred shares 12.75 Hazmi common shares 8.50 (a) Show how the securities would be reported on Financial Holdings' December 31, 2020, balance sheet