Exercise 9-16 At December 31, 2020, the equity investments of Ayayai Inc. that were accounted for using the FV-OCI model without recycling were as follows: Cost and Carrying Unrealized Investment Amount Fair Value Gain (Loss) Ahn Inc. $175,300 $151,300 $(24,000) Burnham Corp. 121,700 141,100 19,400 Chi Ltd. 72,900 75.100 2,200 Total $369,900 $367,500 $ (2,400) Because of a change in relationship with Ahn Inc., Ayayai Inc. sold its investment in Ahn for $153,900 on January 20, 2021. No other investments were acquired or sold during 2021; however, a dividend of $1,300 was received from Burnham Corp. in June. At December 31, 2021, the fair values of Burnham and Chi shares were $153,400 and $73,000, respectively