On January 1, you sold short three round lots (i.e., 300 shares) of Four Sisters stock at $39 per share. On March 1, a dividend of $3.00 per share was paid. On April 1, you covered the short sale by buying the stock at a price of $31 per share. You paid 50 cents per share in commissions for each transaction. What is the value of your account on April 1?