Please answer using the accounting policy for valuation: Market or fair value for short and long term investment

The balance sheet of the company ABC as at 1.12.2010: \begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ ASSETS } & EQUITY \& LIABILITIES \\ \hline Long-term investments & 10,000 & Shareholders' equity & 30,000 \\ \hline(500 shares of X) & & & \\ \hline Short-term investments & 9,000 & & \\ \hline(300 shares of Y) & & & \\ \hline cash & 11,000 & & \\ \hline & 30,000 & Total equity \& liabilities & 30,000 \\ \hline \end{tabular} In December the company PURHCASED: - 400 shares of W for 90 per share, where 300 shares was treated as a long-term investment, and 100 share were bought for resale, - 200 shares of Z for 20 per share for business purposes. Stock broker's commission was 400 ; and in December the company SOLD: - 200 shares of Y for 32 per share, - 20 shares of W for 100 per share. Required: Calculate the value of shares at the end of the year (please don't record transactions) On 31.12.2010 the stock exchange prices were as follows: - Shares of X15 per share; - Shares of Y40 per share, - Shares of Z-20 per share, - Shares of W90 per share