Pronghorn, Inc. had the following equity investment portfolio at January $1,2025.$

Evers Company $970$ shares at $15$ each $$14550$

Rogers Company $900$ shares at $18$ each $$16200$

Chance Company $480$ shares at $8$ each $$3840$

Equity investments @ cost $$34590$

Fair value adjustment $(7220)$

Equity investments @ fair value $$27370$

During $2025,$ the following transactions took place.

$1.$ On March $1,$ Rogers Company paid a $$2$ per share dividend.

$2.$ On April $30,$ Pronghorn, Inc. sold $310$ shares of Chance Company for $$10$ per share.

$3.$ On May $15,$ Pronghorn, Inc. purchased $110$ more shares of Evers Company stock at $$16$ per share.

$4.$ At December $31,2025,$ the stocks had the following price per share values: Evers $$17,$ Rogers $$17,$ and Chance $$7.$

During $2026,$ the following transactions took place.

$5.$ On February $1,$ Pronghorn, Inc. sold the remaining Chance shares for $$7$ per share.

$6.$ On March $1,$ Rogers Company paid a $$2$ per share dividend.

$7.$ On December $21,$ Evers Company declared a cash dividend of $$3$ per share to be paid in the next month.

$8.$ At December $31,2026,$ the stocks had the following price per share values: Evers $$19$ and Rogers $$19.$