Carla Vista Inc. had the following transactions pertaining to investments in common stock.

Jan. 1 Purchased 1,900 shares of Escalante Corporation common stock (4%) for $ 115,520 cash. July 1 Received a cash dividend of $ 4 per share. Dec. 1 Sold 380 shares of Escalante Corporation common stock for $ 24,320 cash Dec. 31 Received a cash dividend of $ 4 per share. Jan. 1 Purchased 1,900 shares of Escalante Corporation common stock (4%) for $ 115,520 cash. July 1 Received a cash dividend of $ 4 per share. Dec. 1 Sold 380 shares of Escalante Corporation common stock for $ 24,320 cash Dec. 31 Received a cash dividend of $ 4 per share