=+1. HA company purchases £10,000 3i% War Loan at 88 cum interest on 1st April, 1958. Brokerage and Stamp Duties amounted to £4. On 1st May, 1958, it purchased £6,000 3i% War Loan at 87i ex interest. Brokerage and Stamp Duty amounted to £3. It made the following sales of its holding: 1958 Oct. 1 £9,000 @ 87 — Brokerage £2. 1959 Mar. 1 £7,000 ® 90 — Brokerage £2