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On April 15, 2012, Bure Corp invests in the following securities: Security No. of Shares Cost/Share Div/Share MV at 12/31/12 MV at 12/31/13 X 2,000

On April 15, 2012, Bure Corp invests in the following securities:

Security No. of Shares Cost/Share Div/Share MV at 12/31/12 MV at 12/31/13
X 2,000 $30 $1 $25 $20
Y 500 200 2.50 250 175
Z 3,000 25 0 40 30

What is dividend revenue for 2013?

What is the unrealized gain or loss for 2012 and 2013?

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