Marigold Corporation had the following portfolio of investments at December 31,2023 , that qualified and were accounted for using the FV-OCI method: Early in 2024, Marigold sold all the Frank shares for $16 per share, less a 1% commission on the sale, On December 31, 2024, Marigold's portfolio consists of the following common shares: Assume that Marigold reports net income of $154,900 for its year ended December 31,2024 , and that the company follows a policy of capitalizing transaction costs, Realized gains and losses on equity investments are reclassified from accumulated other comprehensive income directly to retained earnings. What should be reported on Marigold's December 31,2023 statement of financial position for this long-term portfolio? (Enter negathe amounts using either a negative sign preceding the number eg. -45 or parentheses es. (45).) What should be reported on Marigold's December 31.2024 statement of financial position for these investments? (Enter negative amounts using either a negotive sign preceding the number eg. -45 or parentheses eg. (45).)