=+On May 10, 2010, Lipscomb purchased 700 shares of Nova Inc. at $50 per share plus a $150 brokerage fee. On December 31, 2010, the available-for-sale security portfolio had the following cost and fair value:

Name Number of Shares Total Cost Total Fair Value Loomis, Inc. 600 $ 9,000 $ 12,300 Nova, Inc. 700 35,150 36,100 Parker Corp. 900 21,000 20,000 Smithfield Corp. 1,800 32,500 33,100 _______ ________ Total $97,650 $101,500 _______ ________ _______ ________