Pina Colada Corporation, a Canadian-based international company that follows IFRS, has the following securities in its portfolio of investments acquired for trading purposes and accounted for using the FV-NI method on December 31, 2022: Investments 2,000 shares of David Jones Inc., common 5,600 shares of Hearn Corp., common 380 shares of Alessandro Inc., preferred Mar. 1 Apr. 1 Carrying Amount (before adjustment) $111,000 In 2023, Pina Colada completed the following securities transactions: Investments 207,200 5,600 shares of Hearn Corp., common 800 shares of Oberto Ltd., common 380 shares of Alessandro Inc., preferred TO $371,400 53,200 Sold the 2,000 common shares of David Jones at $47 per share, less fees of $500. Bought 800 common shares of Oberto Ltd. at $71 per share, plus fees of $1,400. Pina Colada's portfolio of trading securities appeared as follows on December 31, 2023: Original Cost $207,200 56,800 Fair Value 53,200 $317,200 $106,000 200,600 $361,300 Fair Value $200,600 54,700 54,500 50,100 $305,200 Assume that the company does not recognize and report dividends and other components of investment gains and losses separately.