On January? 1, 2017?, Simon? Love's portfolio of 15 common stocks had a market value of $253,000. At the end of May 2017?, Simon sold one of the? stocks, which had a? beginning-of-year value of $26,500?, for $31,800. He did not reinvest those or any other funds in the portfolio during the year. He received total dividends from stocks in his portfolio of $11,100 during the year. On December? 31, 2017?, ?Simon's portfolio had a market value of $248,000. Find the HPR on? Simon's portfolio during the year ended December? 31, 2017. ? (Measure the amount of withdrawn funds at their? beginning-of-year value.)