13.

Polska, Inc. purchased 400 ordinary shares of Millay Manufacturing as a trading investment for 26,400. During the year, Millay Manufacturing paid a cash dividend of 6.50 per share. At year-end, Milay Manufacturing shares were selling for 69.00 per share. On the income statement for the year ended December 31, what is the total amount of unrealized gain/loss and dividend revenue reported by Polska, Inc.?

	a.	2,600
	b.	3,800
	c.	1,400
	d.	1,200