Kingbird, Inc. has the following securities in its portfolio of equity securities on December 31, 2021: Cost Fair Value 5,000 shares of Thomas Corp., Common $152,000 $140,500 10,000 shares of Gant, Common 183,000 $335,000 190,300 $330,800 All of the securities had been purchased in 2021. In 2022, Kingbird, Inc. completed the following securities transactions: March 1 April 1 Sold 5,000 shares of Thomas Corp., Common @ $31 less fees of $1,500. Bought 580 shares of Werth Stores, Common @ $45 plus fees of $590. The Kingbird, Inc. portfolio of equity securities appeared as follows on December 31, 2022: Cost Fair Value 10,000 shares of Gant, Common $183,000 $193,300 580 shares of Werth Stores, Common 26,690 24,660 $209,690 $217,960