Perry Company had no short-term investments prior to year 2011. It had the following transactions involving short-term investments in available-for-sale securities during 2011. Perry Company had no short-term investments prior to year 2011. It had the following transactions involving short-term investments in available-for-sale securities during 2011. Apr. 16 Purchased 10,000 shares of Gem Co. stock at $26.25 per share plus a $500 brokerage fee. May 1 Paid 290,000 to buy 90-day U.S. Treasury bills (debt securities): $290,000 principal amount, 5% interest, securities dated May 1. July 7 Purchased 5,000 shares of PepsiCo stock at $50.00 per share plus a $470 brokerage fee. 20 Purchased 2,500 shares of Xerox stock at $20.00 per share plus a $550 brokerage fee. Aug. 3 Received a check for principal and accrued interest on the U.S. Treasury bills that matured on July 29. 15 Received an $0.95 per share cash dividend on the Gem Co. stock. 28 Sold 5,000 shares of Gem Co. stock at $33.00 per share less a $590 brokerage fee. Oct. 1 Received a $1.60 per share cash dividend on the PepsiCo shares. Dec. 15 Received a $1.10 per share cash dividend on the remaining Gem Co. shares. 31 Received a $1.05 per share cash dividend on the PepsiCo shares. Apr. 16 Purchased 10,000 shares of Gem Co. stock at $26.25 per share plus a $500 brokerage fee. Investment - Gem Co. (Dr.) 263000 Cash (Cr.) 263000 May 1 Paid 290,000 to buy 90-day U.S. Treasury bills (debt securities): $290,000 principal amount, 5% interest, securities dated May 1. Investments - U.S. Treasury bills (Dr.) 290000 Cash (Cr.) 290000 July 7 Purchased 5,000 shares of PepsiCo stock at $50.00 per share plus a $470 brokerage fee. Investments - PepsiCo (Dr.) 250470 Cash (Cr.) 250470 20 Purchased 2,500 shares of Xerox stock at $20.00 per share plus a $550 brokerage fee. Investments - Xerox (Dr.) 50550 Cash (Cr.) 50550 Aug. 3 Received a check for principal and accrued interest on the U.S. Treasury bills that matured on July 29. Cash (Dr.) 293625 Investments - U.S. Treasury bills (Cr.) 290000 Interest revenue (Cr.) 3625 15 Received an $0.95 per share cash dividend on the Gem Co. stock. Cash (Dr.) 9500 Dividend revenue (Cr.) 9500 28 Sold 5,000 shares of Gem Co. stock at $33.00 per share less a $590 brokerage fee. Cash (Dr.) 164410 Investments - Gem Co. (Cr.) 131500 Gain on sale of investment (Cr.) 2910 Oct. 1 Received a $1.60 per share cash dividend on the PepsiCo shares. Cash (Dr.) 8000 Dividend revenue (Cr.) 8000 Dec. 15 Received a $1.10 per share cash dividend on the remaining Gem Co. shares. Cash (Dr.) 5500 Dividend revenue (Cr.) 5500 31 Received a $1.05 per share cash dividend on the PepsiCo shares. Cash (Dr.) 5250 Dividend revenue (Cr.) 5250 1. Prepare a table to compare the year-end cost and fair values of Perry