Johnson Inc.s non-strategic investment portfolio at December 31, 2022, consisted of the following: Debt and Equity Investments* Cost Fair Value 10,400 Xavier Corp. common shares $ 170,040 $ 150,800 1,450 Young Inc. common shares 75,400 71,920 124,000 Zed Corp. common shares 41,200 36,800 *The fair value adjustments were recorded on December 31, 2022. Johnson had no other debt and equity investments at December 31, 2022, other than those shown above. During 2023, Johnson engaged in the following transactions: 2023 Jan. 17 Sold 950 common shares of Young Inc. for $45,600. Johnson Inc. planned to hold these shares for less than one