In January 2022, the management of Wildhorse Company concludes that it has sufficient cash to permit some short-term investments in debt and equity securities. During the year, the following transactions occurred. Feb.1 Purchased 800 shares of Muninger common stock for $40,000. Mar. 1 Purchased 1.000 shares of Tatman common stock for $25,000. Apr. 1 Purchased 70 of $1,280,5% Yoakem bonds for $89,600. Interest is payable semiannually on April 1 and October 1. July 1 Received a cash dividend of $0.70 per share on the Muninger common stock. Aug 1 Sold 266 shares of Muninger common stock at $65 per share. Sept. 1 Received a $2 per share cash dividend on the Tatman common stock. Oct. 1 Received the semiannual interest on the Yoakem bonds. Oct 1 Sold the Yoakem bonds for $87,800. At December 31 , the fair value of the Muninger and Tatman common stocks were $51 and $24 per share respectively. These stock investments by Wildhorse Company provide less than a 20% ownership interest. Show the balance sheet presentation of investment securities at December 31, 2022