During the course of your examination of the financial statements of Ayayai Corporation for the year ended December $31,2025,$ you found a new account, "Investments." Your examination revealed that during $2025,$ Ayayai began a program of investments, and all investment$-$related transactions were entered into this account. Your analysis of this account for $2025$ follows:

Oct. $28$ Received dividend of $$1$ per share.

$$22,000$

Additional information:

The fair value for each security as of the $2025$ date of each transaction follow:

$\backslash$table$[[$Security$,$Feb. $14,$Apr. $30,$July $26,$Sept. $28,$Dec. $31],[$Wildhorse Company,$$66,,$$$74,$$$70,$$$76$

Wildhorse Company Common Stock

Feb. $14$ Purchased $3,900$ shares @ $$66$ per share.

$$257,400$

July $26$ Received $390$ shares of Wildhorse Company common stock as a stock dividend.

$($Memorandum entry in general ledger.$)$

Sept. $28$ Sold the $390$ shares of Wildhorse Company common stock received July $26$@$$70$ per

$$27,300$

share.

$($b$)$

Chris Inc. Common Stock

Apr. $30$ Purchased $22,000$ shares @ $$39$ per share.

$$858,000$

Oct. $28$ Received dividend of $$1$ per share.

$$22,000$

Additional information: