Wildhorse Co. has the following securities in its portfolio of equity securities on December 31, 2021 Cost Fair Value 5,000 shares of Thomas Corp, Common $150,000 $137,700 10,000 shares of Gant. Common 184,000 191,300 $334,000 $329,000 All of the securities had been purchased in 2021. In 2022. Wildhorse Co. completed the following securities transactions: March 1 April 1 Sold 5,000 shares of Thomas Corp. Common @$31 less fees of $1,500. Bought 610 shares of Werth Stores, Common @$47 plus fees of $580. The Wildhorse Co. portfolio of equity securities appeared as follows on December 31, 2022 Cost Fair Value 10,000 shares of Gant. Common $184,000 $194,900