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.

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 $