Four transactions involving investments in marketable securities classified as trading follow (1) Purchased 6,000 common shares of Liu, Inc., for $12 cash per share. (2) Received a cash dividend of $1.10 per common share from Liu. (3) Year-end market price of Liu common stock is $11.25 per share. 4) Sold all 6,000 common shares of Liu for $66,900 Cash Investment in Liu Unrealized Gain Loss on Sale Unrealized Loss Gain on Sale Dividend Income