Flint Corporation has the following securities in its portfolio of investments that are held for trading on December 31, 2021, Flint's year end (all investments are included in one account Investments at FVTPL): Investments Carrying Amount (before adjustment) Fair Value 1.500 shares of David Jones Inc., common $73,500 $ 65,040 5.000 shares of Heam Corp., common 180,000 174,120 400 shares of Alessandro Inc., preferred 60,000 61,310 $313,500 $300,470 During 2022, Flint completed the following transactions: Mar. 1 Sold the 1,500 shares of David Jones Inc. common at $42.00 per share. Apr. 11 Bought 700 shares of Oberto Ltd. common at $75.50 per share Flint Corporation's portfolio of held for trading investments appeared as follows on December 31, 2022: Carrying