The following accounts are in Swifty Limited's December 31, 2020 trial balance: Prepaid Rent $1,600; FV-OCI (Fair Value-Other Comprehensive Income) Investments $65,000; Unearned Revenue $7,300; Land Held for Speculation $140,000; and Goodwill $53,000. (a1) Prepare the long-term investments section of the statement of financial position. Swifty Limited Statement of Financial Position (Partial) Long-term Investments $ Total Long-term Investments $