Sunland Company began operations in 2020. Since then, it has reported the following gains and losses for its equity investments in on the income statement 2020 $15.400 (24.800) 2021 $(20,400) Gains (losses) from sale of securities Unrealized holding losses on valuation of securities Unrealized holding gain on valuation of securities 2022 $13.400 (15.800) 9.100 At January 1, 2023, Sunland owned the following trading securities BKD Common (14.000 shares @ $31) LRF Preferred (1,600 shares @ $103) Cost $434.000 164 800 During 2020. the following events occurred: Sold 4.500 shares of BKD for 5148.500. Acquired 1.000 shares of Horton Common for $38 per share. Brokerage commissions totaled $1.000. 1 2 At 12/31/23. the fair values for Sunland s investments were: BKD Common. $29 per share LRF Preferred. 5108 per share Horton Common 543 per share Compute the balance in the Fair Value Adjustment account at December 31, 2022 (after the adjusting entry for 2022 is made). (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses eg. (45).) Balance in fair value adjustment account