I need some help with part b only please, ASAP. Thanks!

Marin, Inc. had the following equity investment portfolio at January $1,2020.$

Evers Company $960$ shares @ $$15$ each $$14,400$

Rogers Company $860$ shares @ $$19$ each $16,340$

Chance Company $480$ shares @ $$8$ each $3,840$

Equity investments @ cost $34,580$

Fair value adjustment $(7,780)$

Equity investments @ fair value $$26,800$

During $2020,$ the following transactions took place.

$1.$ On March $1,$ Rogers Company paid a $$2$ per share dividend.

$2.$ On April $30,$ Marin, Inc. sold $300$ shares of Chance Company for $$12$ per share.

$3.$ On May $15,$ Marin, Inc. purchased $110$ more shares of Evers Company stock at $$16$ per share.

$4.$ At December $31,2020,$ the stocks had the following price per share values: Evers $$17,$ Rogers $$18,$ and Chance $$7.$

During $2021,$ the following transactions took place.

$5.$ On February $1,$ Marin, Inc. sold the remaining Chance shares for $$7$ 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 $$19$ and Rogers $$20.$

$($b$)$

Your answer is partially correct.

Prepare a partial balance sheet showing the investment$-$related amounts to be reported at December $31,2020$ and $2021.$

Marin, Inc.

Balance Sheet $($Partial$)$

December $31,2020$ December $31,2021$

Current assets

Dividend Receivable $03210$

Investments

Equity Investm