Mar. 3 May 15 Purchased 1,000 shares at $6 per share of Rast Software common stock as a long-term equity investment, representing 4% ownership, no significant influence. Received a cash dividend of $0.49 per share on the Rast investment. Dec. 15 Received a cash dividend of $55,000 from Ethan investment. Dec. 31 Received Ethan's annual report showing $120,000 of net income. Dec. 31 Dec. 31 Received Rast's annual report showing $500,000 of net income for the year. Ethan's stock fair value at year-end was $643,000. Dec. 31 Rast's common stock fair value at year-end was $13 per share.