Mar. 1 Purchased 800 shares of Tatman common stock for $20,000. Apr. 1 Purchased 50 of $1,000,7% Yoakem bonds for $50,000. Interest is payable semiannually on April 1 and October 1. July 1 Received a cash dividend of $0.60 per share on the Muninger common stock. Aug. 1 Sold 200 shares of Muninger common stock at $58 per share. Sept. 1 Received a \$1 per share cash dividend on the Tatman common stock. Oct. 1 Received the semiannual interest on the Yoakem bonds. Oct. 1 Sold the Yoakem bonds for $49,000. At December 31, the fair value of the Muninger and Tatman common stocks were $55 and $24 per share respectively. These stock investments by Kinzie Company provide less than a 20% ownership interest