My question is for the last transaction that occured. Whats the reason for foing the last calculation (gain on disposal of investment-cost/amortized costs and "other investments" What does this mean. Why is it being recorded as that?

Application of the Cost Method: Solution Mar 8, 2023--Purchase cost: [(1,000 x $4.25)- ($4,250 x .015)] Dec 15, 2023--Dividends Other Investments Cash 4,314 4,314 Dividend Receivable 100 declared: Dividend Revenue (1,000 shares x $0.10) 100 Jan 15, 2024--Dividends were paid: Cash 100 Dividend Receivable 100 4,003 3,451 Jul 11, 2024--Sale of Shares: (800 x $5.08)-($4,064 x $0.015) = $4,003 $4,314 x (800/1,000) = $3,451 $4,003 $3,451 = $552 Cash Other Investments Gain on Disposal of Investments-- Cost/Amortized Cost 102 552