Pronghorn Corporation, a Canadian-based international company that follows IFRS, has the following securities in its portfolio of investments acquired for trading purposes and accounted for using the FV-NI method on December 31, 2019: Investments | | Carrying Amount (before adjustment) | | Fair Value | 1,300 shares of David Jones Inc., common | | | $72,500 | | | $67,900 | | 4,900 shares of Hearn Corp., common | | | 166,600 | | | 161,800 | | 450 shares of Alessandro Inc., preferred | | | 76,500 | | | 79,000 | | | | | $315,600 | | | $308,700 | | In 2020, Pronghorn completed the following securities transactions: Mar. 1 | | Sold the 1,300 shares of David Jones Inc. common at $48 per share, less fees of $600. | Apr. 1 | | Bought 900 shares of Oberto Ltd. common at $71 per share, plus fees of $1,100. | Pronghorn Corporations portfolio of trading securities appeared as follows on December 31, 2020: Investments | | Original Cost | | Fair Value | | 4,900 shares of Hearn Corp., common | | $166,600 | | | $161,800 | | 900 shares of Oberto Ltd., common | | 63,900 | | | 61,600 | | 450 shares of Alessandro Inc., preferred | | 76,500 | | | 74,600 | | | | $307,000 | | | $298,000 | | Assume that the company does not recognize and report dividends and other components of investment gains and losses separately. | | | |