On March 8, 2023, Concord Corp. (CC) purchases 1,200 shares of Marigold Co, at $4.50 per share. A 2.5% commission is charged on the transaction. Concord uses the cost model to account for this investment. On December 15, 2023, Marigold directors declare a dividend of $0.25 per share to shareholders of record on December 31, 2023, payable on January 15, 2024. On July 11 2024, CC sells 960 of the Marigold shares for $ per share and pays a 2.5%