On January $1,2022,$ Mossy Company purchased $20,000$ shares $(15\%$ of the outstanding voting shares$)$ of Knoll Corporation's $$1$ par value common stock at a cost of $$100$ per share as a long$-$term investment. The following information is available for the year ended December $31,2022$:

$\backslash$table$[[$Knoll$\text{'}$s share price at $\frac{12}{31}\frac{?}{22},$$$96$