XYZ Inc. began 2018 with a balance in the firm's Investments in Trading Securities account. The original cost of this investment, made in 2017, was $398,000. An account had been established at the end of 2017 to reflect the purchase and the fact that market value of this investment at that time was $366,400. During 2018, a block of shares with an original cost of $45,000 was sold for $54,500 and a second block with an original cost of $30,000 was sold for $27,300. At the end of 2018, the market value of the remaining shares was $341,800. Show the opening balances in any relevant accounts and the required transactions for 2018.