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On February 1 Mini Company purchased 1.000 shares (2% ownership of Win Company common stock for $30 per share. The shares are classified as a short-term investment On March 20, Mini Company sold 200 shares of Win stock for 55.800. Mini received a dividend of $1 per share on April 25. The fair value of the remaining stock is $26.400 on June 30. To record the initial purchase of the shares, Mini would debit O Common Stock in the amount of $30,000 Stock Investments in the amount of 30,000 Investment Expense in the amount of $30,000 Cash in the amount of $30.000