Windsor Company began operations in 2020. Since then, it has reported the following gains and losses for its equity investments in on the income statement: Gains (losses) from sale of securities Unrealized holding losses on valuation of securities Unrealized holding gain on valuation of securities BKD Common (16,000 shares @ $28) LRF Preferred (1,800 shares @ $107) During 2023, the following events occurred: 1. At January 1, 2023. Windsor owned the following equity securities: 2. Cost $448,000 192,600 Sold 4.800 shares of BKD for $163,200. BKD Common, $26 per share LRF Preferred, $112 per share Horton Common, $46 per share 2020 $15,900 (24,200) - At 12/31/23, the fair values for Windsor's investments were: 2021 $(20,300) 10,100 2022 $13,600 Acquired 1,000 shares of Horton Common for $41 per share. Brokerage commissions totaled $1,000. (14,200)

Windsor Company bezan operations in 2020 . Since then, it has reported the following gains and losses for its equity investments in on the income staternent At January 1, 2023, Windior owned the following equity securities: During 2023, the followins events occurred. 1. Sold 4,800 shares of BKD for $163,200. 2. Acquired 1000 shares of Horton Common for $41 per share Brokersec cominissions totaled $1000 At 12/31/23, the fair values for Windsor simestenents were: Bxo Common $26 pershare LRF Pielerred, 5112 per shiare Horton Cormmon $46 per share