Entries for Stock Investments, Dividends, and Sale of Stock Seamus Industries Inc. buys and sells investments as part of its ongoing cash management. The following investment transactions were completed during the year: Feb. 24 Acquired 300 shares of Tett Co.'s stock for $126 per share plus a $81 brokerage commission. May 16 July 14 Acquired 1,700 shares of Issacson Co.'s stock for $46 per share plus a $255 commission. Sold 100 shares of Tett Co. stock for $140 per share less a $91 brokerage commission. Aug. 12 Sold 600 shares of Issacson Co. stock for $36 per share less a $112 brokerage commission. Oct. 31 Received dividends of $0.22 per share on Tett Co. stock. Dec. 31 At the end of the accounting period, the fair value of the remaining 200 shares of Tett Co.'s stock was $126.47 per share. The fair value of the remaining 1,100 shares of Isaacson Co.'s stock was equal to its cost of $46.15 per share.