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During the year ended December 31, 2021, Pronghorn Corporation, a public company, had the following transactions related to investments held for trading purposes: Feb. 1

During the year ended December 31, 2021, Pronghorn Corporation, a public company, had the following transactions related to investments held for trading purposes:

Feb. 1 Purchased 570 IBF common shares for $23,370.
Mar. 1 Purchased 1,590 Raimundo common shares for $49,290.
Apr. 1 Purchased $192,000 of CRT 3% bonds at par. Interest is payable semi-annually on April 1 and October 1.
July 1 Received a cash dividend of $1.00 per share on the IBF common shares.
Aug. 1 Sold 250 IBF common shares at $45 per share.
Oct. 1 Received the semi-annual interest on the CRT bonds.
1 Sold the CRT bonds for $197,000.
Dec. 31 The fair values of the IBF and Raimundo common shares were $47 and $27 per share, respectively.

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Show the financial statement presentation of the investments and any related accounts in the financial statements for the year ended December 31, 2021. (Round answers to 0 decimal places, e.g. 5,275.) PRONGHORN CORPORATION Balance Sheet (Partial) Current Assets Investments at Fair Value through Profit or Loss V $ 47000 PRONGHORN CORPORATION Income Statement (Partial) December 31, 2021 $

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