Here is Blue Company's portfolio of long-term available-for-sale securities at December 31,2016, the end of its first year of operations. Cost $81,750 91,000 36,000 1,500 shares of Batone Inc. common stock 1,300 shares of Mendez Corporation common stock 800 shares of P. Tillman Corporation preferred stock On December 31, the total cost of the portfolio equaled the total fair value. Blue had the following transactions related to the securities during 2017 20 28 30 8 18 Sold 1,500 shares of Batone Inc. common stock at $57.00 per share. Purchased 360 shares of $10 par value common stock of P Wahl Corporation at $78 per share. Received a cash dividend of $1.36 per share on Mendez Corporation common stock. Received cash dividends of $0.43 per share on P. Tillman Corporation preferred stock. Sold all 800 shares of P. Tillman preferred stock at $38 per share Jan. Feb. July 30 Received a cash dividend of $1.35 per share on Mendez Corporation common stock. Sept. 6 Purchased an additional 610 shares of the $10 par value common stock of P. Wahl Corporation at $82 per share. Dec. 1 Received a cash dividend of $1.90 per share on P Wahl Corporation common stock At December 31,2017, the fair values of the securities were: Mendez Corporation common stock P. Wahl Corporation common stock $65 per share $77 per share Blue uses separate account titles for each investment, such as Investment in Mendez Corporation Common Stock. Post to the investment accounts. (Use separate T-accounts for each investment.) (For accounts with zero balance select "12/31 Bal." from the list and enter "O" or leave it blank.) Investment in Batone Inc. Common Stock 1/20 Investment in Mendez Corporation Common Stock Investment in P. Tillman Corporation Preferred Stock Investment in P. Wahl Corporation Common Stock