On November 1 of Year 1, Drucker Co. acquired the following investments in equity securities measured at FV-NI. Kelly Corporation 2,000 shares of common stock (no-par] at $60 per share Keefe Corporation 1,200 shares preferred stock [\$10 par) al $20 per share On December 31, the compary's year-end, the quoted market prices were as follows: Kelly Corporation common stock, $52, and Keefe Corporation preferred stock, $24. Following are the data for the following year (Year 2). Mar. 02: Dividends per share, declared and paid: Kelly Corp., 51, and Keefe Corp., $0.50. Oct. 01: Sold 400 shares of Keefe Corporation preferred stock at $25 per share. Der. 31: Fair values: Kelly common, $46 per share, Keefe preferred, $26 per share. December 31, Year 2. e. Indicate items and amounts that should be reported on the Year 2 income statement and year-end balance sheet. Note: Use a negative sign to indicate a loss