Parnevik Company has the following securities in its investment portfolio on December 31, 2014 (all securities were purchased in 2014): (1) 3,120 shares of Anderson Co. common stock which cost $62,400, (2) 10,550 shares of Munter Ltd. common stock which cost $601,350, and (3) 6,920 shares of King Company preferred stock which cost $290,640. The Fair Value Adjustment account shows a credit of $10,300 at the end of 2014. In 2015, Parnevik completed the following securities transactions.

1.

On January 15, sold 3,120 shares of Anderson