Carlsville Company, which began operations in 2017, invests its idle cash in trading securities. The following transactions are from its short-term investments in trading securities. 2017 Jan, 20 Purchased 900 shares of Ford Motor Co. at $27 per share plus a $125 commission. Feb. 9 Purchased 2,800 shares of Lucent at $31 per share plus a $190 commission. Oct. 12 Purchased 800 shares of Z-Seven at $8.10 per share plus a $90 commission. Dec 31 Fair value of the short-term investments in trading securities is $122.700