On February 22, Triangle Corporation acquired 3,100 shares of the 110,000 outstanding common stock of Jupiter Co. at $35.90 plus commission charges of $310. On June 1, a cash dividend of $0.50 per share was received. On November 12, 1,000 shares were sold at $43 less commission charges of $120. At the end of the accounting period on December 31, the fair value of the remaining 2,100 shares of Jupiter Companys stock was $36.50 per share