Please assist with the below finance/portfolio & investments question.

On January1, 2017, SimonLove's portfolio of 15 common stocks had a market value of $264,000. At the end of May 2017, Simon sold one of thestocks, which had abeginning-of-year value of $26,300, for $31,800. He did not reinvest those or any other funds in the portfolio during the year. He received total dividends from stocks in his portfolio of $11,400 during the year. On December31, 2017, Simon's portfolio had a market value of $244,000. Find the HPR onSimon's portfolio during the year ended December31, 2017. (Measure the amount of withdrawn funds at theirbeginning-of-year value.)