Oriole Company has the following portfolio of trading investments at December $31,2022.$

On December $31,2023,$ Oriole's portfolio of trading investments consisted of the following investments.

At the end of year $2023,$ Oriole Company changed the classification of its investment in Frank, Inc. to non$-$trading when the shares were selling for $$8$ per share.

a$)$ What should be reported on Oriole's December $31,2022,$ statement of financial position relative to these equity investment?

b$)$ what should be reported on the face of Oriole's December $31,2023,$ statement of financial posistion relative to the trading investments? What should be reported to reflect the transaction above in Oriole's $2023$ income statement?