Sheridan Company has the following portfolio of trading investments at December 31, 2022. On December 31, 2023, Sheridan's portfolio of trading investments consisted of the following investments. At the end of year 2023, Sheridan Company changed the classification of its investment in Frank, Inc. to non-trading when the shares were selling for $8 per share. What should be reported on the face of Sheridan's December 31, 2023, statement of financial position relative to the trading investments? What should be reported to reflect the transactions above in Sheridan's 2023 income statement? Sheridan Company Income Statement For the Year Ended December 31, 2023 $