A corporation had the following transactions involving stock investments with insignificant influence during the year. Prior to these transactions, this corporation had never had any investments. February 16 Purchased 830 shares of HM Corporation stock at $26 per share. February 26 Purchased 530 shares of Tugg Company stock at $16 per share. March 2 Received a $0.75 per share dividend from the HM Corporation. March 28 Sold 220 shares of HM Corporation stock for $30 per share. April 20 Sold 170 shares of Tu