On 1 November 20X8, Porter Company acquired the following FVTPL investments: Minto Corp.-2,900 common shares at $20 cash per share Pugwash Corp.-750 preferred shares at $30 cash per share The annual reporting period ends 31 December. Quoted fair values on 31 December 20X8 were as follows: Minto Corporation common, $17 Pugwash Corporation preferred, $31 The following information relates to 20X9: 2 March 1 October Received cash dividends per share as follows: Minto Corporation, $2.40; and Pugwash Corporation, $1.10. Sold 180 shares of Pugwash Corporation preferred at $33 per share. Fair values were as follows: Minto common, $26, and Pugwash preferred, $30. 31 December On 1 November 20X8, Porter Company acquired the following FVTPL investments: Minto Corp.-2,900 common shares at $20 cash per share Pugwash Corp.-750 preferred shares at $30 cash per share The annual reporting period ends 31 December. Quoted fair values on 31 December 20X8 were as follows: Minto Corporation common, $17 Pugwash Corporation preferred, $31 The following information relates to 20X9: 2 March 1 October Received cash dividends per share as follows: Minto Corporation, $2.40; and Pugwash Corporation, $1.10. Sold 180 shares of Pugwash Corporation preferred at $33 per share. Fair values were as follows: Minto common, $26, and Pugwash preferred, $30. 31 December