Required information Problem 15-5A Long-term investment transactions; unrealized and realized gains and losses LO C2, P3, P4 The following information applies to the questions displayed below. Stoll Co.'s long-term available-for-sale portfolio at December 31, 2016, consists of the following. Available-for-Sale Securities 40,000 shares of Company A common stock 7,000 shares of Company B common stock 17,500 shares of Company C common stock Cost Fair Value $535,300 490,000 159,380 154, 000 662,750 640,938 Stoll enters into the following long-term investment transactions during year 2017. Jan. 29 Sold 3,500 shares of Company B common stock for $79,188 less a brokerage fee of 1,500 Apr. 17 Purchased 10,000 shares of Company W common stock for $197,500 plus a brokerage fee of $2,400. The July 6 Purchased 4,500 shares of Company X common stock for $126,562 plus a brokerage fee of $1,750. The Aug. 22 Purchased 50,000 shares of Company Y common stock for $375,000 plus a brokerage fee of $1,200. The Nov. 13 Purchased 8,500 shares of Company Z common stock for $267,900 plus a brokerage fee of $2,450. The Dec. 9 Sold 40,000 shares of Company A common stock for $515,000 less a brokerage fee of $4,100. The fair values of its investments at December 31, 2017, are: B, $81,375; C,$610,312; W, $191,250; X, $118,125; Y, shares represent a 30% ownership in company w. shares represent a 10% ownership in company X. shares represent a 51% ownership in company Y shares represent a 5% ownership in Company Z. $531,250; and Z, $278,800