Monty Corp. acquired $4,600$ shares of Mandrake Corp. on July $1,2024$ at $$8$ per share. There is no quoted market price for Mandrake's shares as it is a private company. Monty reports under ASPE and has elected to account for the investment using the cost method. On September $1,$ Mandrake declared and paid a $$0\mathrm{.}50$ per share dividend and on December $31,$ Monty sells the shares at $$6$ per share.