Kirkland Inc. $2 non-cumulative preferred shares (2.200 shares) Liskeard Ltd. common shares (500 shares) Carrying Amount Fair Value $ 88,000 $ 87,970 24,000 26.170 $112,000 $114,140 Mar. 1 June 1 June 10 The following are transactions that occurred during 2021. Received the quarterly cash dividend on the Kirkland Inc. preferred shares. 4 Received the quarterly cash dividend on the Kirkland Inc. preferred shares. Sold 1,100 Kirkland Inc. preferred shares at $42.75 each. July 15 Sept. 1 Dec. 1 Received a cash dividend on the Liskeard Ltd. share of $2.75 per share. Received the quarterly cash dividend on the Kirkland Inc. preferred shares. Received the quarterly cash dividend on the Kirkland Inc. preferred shares. At December 31, 2021, the Kirkland Inc. preferred shares were trading at $42.25 and the Liskeard Ltd. common shares were trading at $49.22