Sarasota Corporation had the following portfolio of investments at December 31, 2020, that qualified and were accounted for using the FV OCI method: Quantity Frank Inc 2.200 shares Ellis Corp. 5.400 shares Mendota Ltd. 4.400 shares Percent Cost per Fair Value Interest Share per Share 8% $11 $16 14% 21 17 2% 33 26 Early in 2021, Sarasota sold all the Frank Inc. shares for $17 per share, less a 1% commission on the sale.On December 31, 2021. Sarasota's portfolio consists of the following common shares: Quantity Ellis Corp. 5,400 shares Mendata Ltd. 4.400 shares Kaptein Inc. 1.800 shares Percent Interest 14% 2% 1% Fair Value Cost per Share $21 $25 33 23 20 25 Assume that Sarasota reports net income of $162.600 for its year ended December 31, 2021, and that the company follows a policy of capitalizing transaction costs. Realizei gains and losses on equity investments are reclassified from accumulated ather comprehensive income directly to retained earnings. What should be reported on Sarasota's December 31, 2020 statement of financial position for this long term portfolio? (Enter negative amounts using either a negative sign preceding the number e... 45 or parentheses e... (45).) Sarasota Corporation Statement of Financial Position As at December 31, 2020 Lars Term investments Shareholders' Ecuily