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Indigo, Inc. had the following equity investment portfolio at January 1, 2020. During 2020 , the
following transactions took place. 1. On March 1, Rogers Company paid a $2 per share dividend.
2. On April 30, Indigo, Inc. sold 310 shares of Chance Company for $10 per share. 3. On May 15
, Indigo, Inc. purchased 100 more shares of Evers Company stock at $17 per share. 4. At
December 31,2020 , the stocks had the following price per share values: Evers $18 , Rogers $17 ,
and Chance $8 . During 2021, the following transactions took place. 5. On February 1, Indigo,
Inc. sold the remaining Chance shares for $8 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, 2021, the stocks had the following price
per share values: Evers $20 and Rogers $19 . Drepare a partial balance sheet showing the
investment-related amounts to be reported at December 31, 2020 and 2021.

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