Vaughn, Inc. had the following equity investment portfolio at January 1, 2025. During 2025, the following transactions took place. 1. On March 1, Rogers Company paid a $2 per share dividend. 2. On April 30, Vaughn, Inc. sold 310 shares of Chance Company for $10 per share. 3. On May 15, Vaughn, Inc. purchased 90 more shares of Evers Company stock at $17 per share. 4. At December 31,2025 , the stocks had the following price per share values: Evers $18, Rogers $19, and Chance $7. During 2026, the following transactions took place. 5. On February 1, Vaughn, Inc. sold the remaining Chance shares for $7 per share. 6. On March 1, Rogers Company paid a $2 per share dividend. 7. On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month. 8. At December 31,2026 , the stocks had the following price per share values: Evers $20 and Rogers $21. Prepare a partial balance sheet showing the investment-related amounts to be reported at December 31, 2025 and 2026. Vaughn, Inc. had the following equity investment portfolio at January 1, 2025. During 2025, the following transactions took place. 1. On March 1, Rogers Company paid a $2 per share dividend. 2. On April 30, Vaughn, Inc. sold 310 shares of Chance Company for $10 per share. 3. On May 15, Vaughn, Inc. purchased 90 more shares of Evers Company stock at $17 per share. 4. At December 31,2025 , the stocks had the following price per share values: Evers $18, Rogers $19, and Chance $7. During 2026, the following transactions took place. 5. On February 1, Vaughn, Inc. sold the remaining Chance shares for $7 per share. 6. On March 1, Rogers Company paid a $2 per share dividend. 7. On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month. 8. At December 31,2026 , the stocks had the following price per share values: Evers $20 and Rogers $21. Prepare a partial balance sheet showing the investment-related amounts to be reported at December 31, 2025 and 2026