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:

Security		Quantity			Cost		Market Value
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 $16.00 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		7.50

Show how the securities would be reported on Financial Holdings December 31, 2020, balance sheet.

FINANCIAL HOLDINGS Balance Sheet (Partial) Quarter Ended December 31, 2020December 31, 2020Year Ended December 31, 2020
Current LiabilitesIntangible AssetsTotal Current LiabilitesCurrent AssetsTotal Current Assets
Interest PayableInvestments at Fair Value through Profit or LossInterest ReceivableBonds PayableShort-Term Investment-Term Deposit		$

Record Financial Holdings 2021 transactions and any required adjusting journal entries at December 31, 2021.

Date	Account Titles and Explanation	Debit	Credit
Jan. 15Mar. 20June 15Aug. 5Oct. 15Dec. 31
	(To record purchase of investment.)
Jan. 15Mar. 20June 15Aug. 5Oct. 15Dec. 31
	(Collection of dividend.)
Jan. 15Mar. 20June 15Aug. 5Oct. 15Dec. 31
	(To record sale of investment.)
Jan. 15Mar. 20June 15Aug. 5Oct. 15Dec. 31
	(Collection of dividend.)
Jan. 15Mar. 20June 15Aug. 5Oct. 15Dec. 31
Jan. 15Mar. 20June 15Aug. 5Oct. 15Dec. 31
	(To record fair value adjustment.)
Jan. 15Mar. 20June 15Aug. 5Oct. 15Dec. 31
	(To record fair value adjustment.)