Indigo, Inc. had the following equity investment portfolio at January 1, 2020. Evers Company 990 shares @ $14 each $13,860 Rogers Company 900 shares @ $18 each 16,200 Chance Company 500 shares @ $9 each 4,500 Equity investments @ cost 34,560 Fair value adjustment (7,140) Equity investments @ fair value $27,420 During 2020, the following transactions took place. 1. On March 1, Rogers Company paid a $2 per share dividend. 2. On April 30, Indigo, Inc. sold 310 shares of Chance Company for $10 per share. 3. On May 15, Indigo, Inc. purchased 100 more shares of Evers Company stock at $17 per share. 4. At December 31, 2020, the stocks had the following price per share values: Evers $18, Rogers $17, and Chance $8. During 2021, the following transactions took place. 5. On February 1, Indigo, Inc. sold the remaining Chance shares for $8 per share. 6. On March 1, Rogers Company paid a $2 per share dividend. 7. On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month. 8. At December 31, 2021, the stocks had the following price per share values: Evers $20 and Rogers $19. Prepare a partial balance sheet showing the investment-related amounts to be reported at December 31, 2020 and 2021. Indigo, Inc. Current Assets Dividend Receivable Investments Equity Investments eTextbook and Media List of Accounts Balance Sheet (Partial) December 31, 2020 December 31, 2021 $ 0 | AA 3270