$5$M Corporation completed the following transactions, in the order given, relative to the portfolio of stocks held as equity investments measured at FV$-$NI Year $11.$ Purchased $240$ shares of Starbux Corporation common stock $($par value $$1)$ at $$50$ per share plus a brokerage commission of $4\%$ and transfer costs of $$80$ on August $1$ Year $12.$ Purchased $480$ shares of Kolgate Corporation Class A common stock $($par value $$0\mathrm{.}50)$ at $$35$ per share plus transfer costs of $ $120$ on September $15,$ Year $1$ Year $2$ Purchased $440$ shares of Starbux Corporation common stock at $$55$ per share plus a brokerage commission of $4\%$ and transfer costs of $$96$ on February $1$Year $2.2.$ Received declared cash dividends of $$2\mathrm{.}00$ per share on the Kolgate Corporation Class A common stock on June $30,$ Year $23.$ Sold $120$ shares of Starbux Corporation common stock at $$58$ per share on August $15,$ Year $2$