craftsman corporation began operations on january 1, 2022 when $200,000 was invested by shareholders of the company. on march 1, 2022, craftsman purchased for cash $120,000 of equity securities that it classified as non-trading. during the year, the company received cash dividends of $8,200 on these securities. in addition, the company has an unrealized holding loss on these securities of $12,800 net of tax. determine the following amounts for 2022: (enter negative amounts using either a negative sign preceding the number e. g. -45 or parentheses e. g. (45).)