On December 31, 2021, the end of its first year of operations, Wildhorse Associates owned the following securities that are held as lons-term investments. On this date, the total fair value of the securities was equal to its cost. The securities are not held for influence or control over the investees. In 2022, the following transactions occurred. July 1 Received $200 per share semiannual cash dividend on D Co. common stock. Aug: 1 Recelved $0.50 per share cash dividend on C Co, common stock: Sept: 1 Sold 1.020 shares of DC0, commonstock for cash at $8 per share. Oct, 1 Sold 310 shares of C Co. common stock for cash at $52 per share. Nov. 1 Received $1 per share cashdividend on ECo.common stock. Dec. 15 Received $0.50 per share cish dividend on C Co. common stock: 31 Received $2.00 per share semiannual cash dividend on D Co. common stocki At December 31, the fair values per share of the common stocks were CCO,$47,DCO$7.30 and COO,$25. These investments should be classifed as long-term. Post to the account Stock Imvestments