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 1,500 shares of David Jones Inc., common 5,000 shares of Heam Corp., common 400 shares of Alessandro Inc., preferred Carrying Amount (before adjustment) Fair Value $73,500 $ 65,040 180,000 174,120 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.