On December 31, 2016, Blue Spruce Corp. provided you with the following pre-adjustment information regarding its portfolio of investments held for short-term profit-taking: | | December 31, 2016 | Investments | | Carrying Amount | | Fair Value | | Moonstar Corp. shares | | | $22,000 | | | $20,700 | | | Bilby Corp. shares | | | 11,000 | | | 9,800 | | | Radius Ltd. shares | | | 21,800 | | | 22,500 | | | Total portfolio | | | $54,800 | | | $53,000 | | | During 2017, the Bilby Corp. shares were sold for $10,500. The fair values of the securities on December 31, 2017, were as follows: Moonstar Corp. shares $21,600 and Radius Ltd. shares $23,000. Dividends and other investment income and losses are all reported in one investment income account. | | | |