Rapp Corporation has invested in the stock of two other corporations, Hart Corporation and Hilker Corporation. Rapp does not own a controlling interest or exercise significant influence over either corporation. Rapp's accountant is preparing financial statements and has compiled the following information:

$\backslash$table$[[$Stock name,No$.$ of shares,Cost,Market$],[$Hart$,1,000,$$$23,000,$$$24,000$