posting this again because the answers i got originally were incorrect. please help!

On December 31, 2021, the end of its first year of operations, Sunland Associates owned the following securities, that are held as a long-term investments. The securities are not held for influence or control of the investee. Common Stock Shares Cost $70,400 Gehring Co. 2,200 Wooderson Co. 5,100 35,700 Kitselton Co. 1,500 30,000 On December 31, 2021, the total fair value of the securities was equal to its cost. In 2022, the following transactions occurred. Aug 1 Received $0,50 per share cash dividend on Gehring Co.common stock. Sept. 1 Sold 1,530 shares of Wooderson Co.common stock for cash at $6 per share Oct 1 Nov. 1 Sold 880 shares of Gehring Co.common stock for cash at $35 per share. Received $1 per share cash dividend on Kitselton Co.common stock Received $0.50 per share cash dividend on Gehring Co.common stock. Received $1 per share annual cash dividend on Wooderson Co.common stock. Dec 15 Dec 31 At December 31, the fair values per share of the common stocks were: Gehring Co. $34. Wooderson Co $6, and Kitselton Co. $18. These investments should be classified as long-term. (c) Show the balance sheet presentation of the investments at December 31, 2022. At this date Sunland Associates has common stock $1,539,000 and retained earnings $1,007,000. Sunland Associates Balance Sheet (Partial) > $ $