Riverbed 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 1,300 shares of David Jones Inc., common 5,100 shares of Hearn Corp., common Carrying Amount (before adjustment) Fair Value $67,300 $63,000 153,000 147,000 420 shares of Alessandro Inc., preferred 67,200 69,300 $287,500 $279,300 In 2020, Riverbed completed the following securities transactions: Mar. 1 Sold the 1,300 shares of David Jones Inc. common at $43 per share, less fees of $500. Apr. 1 Bought 800 shares of Oberto Ltd. common at $74 per share, plus fees of $1,000. Riverbed Corporation's portfolio of trading securities appeared as follows on December 31, 2020: Investments 5,100 shares of Hearn Corp., common Original Cost Fair Value $153,000 $147,000 800 shares of Oberto Ltd., common 59,200 57,100 420 shares of Alessandro Inc., preferred 67,200 64,500 $279,400 $268,600 Assume that the company does not recognize and report dividends and other components of investment gains and losses separately.