Pina Company has the following securities in its portfolio on December $31,2025.$ None of these investments are accounted for under the equity method.

All of the securities were purchased in $2025.$

In $2026,$ Pina completed the following securities transactions.

March $1$ Sold the $1,500$ shares of Gordon, Inc., common, @ $$45$ less fees of $$1,200.$

April $1$ Bought $700$ shares of Earnhart Corp., common, @ $$75$ plus fees of $$1,100.$

Pina's portfolio of equity securities appeared as follows on December $31,2026.$

$\backslash$table$[[$Investments$,$Cost,Fair Value$],[5,000$ shares of Wallace Corp, common,$$170,000,$$$164,800$