Green Co.'s long-term available-for-sale portfolio at the start of this year consists of the following. Available-for-Sale Securities Cost Fair Value Company A bonds $ 792,590 $ 699,400 Company B notes 216,200 211,500 Company C bonds 812,780 912,070 Green enters into the following transactions involving its available-for-sale debt securities this year. January 29 Sold one-half of the notes of Company B for $107,160. July 6 Purchased bonds of Company X for $131,400. November 13 Purchased notes of Company Z