Required information

[The following information applies to the questions displayed below.] Rose Company had no short-term investments prior to year 2017. It had the following transactions involving short-term investments in available-for-sale securities during 2017.

Apr.	16	Purchased 6,000 shares of Gem Co. stock at $23.75 per share plus a $440 brokerage fee.
May	1	Paid $290,000 to buy 3-month U.S. Treasury bills (debt securities): $290,000 principal amount, 6% interest, securities mature on July 31.
July	7	Purchased 3,000 shares of PepsiCo stock at $49.00 per share plus a $410 brokerage fee.
	20	Purchased 1,500 shares of Xerox stock at $17.00 per share plus a $490 brokerage fee.
Aug.	1	Received a check for principal and accrued interest on the U.S. Treasury bills that matured on July 31.
	15	Received an $.80 per share cash dividend on the Gem Co. stock.
	28	Sold 3,000 shares of Gem Co. stock at $30.50 per share less a $530 brokerage fee.
Oct.	1	Received a $1.60 per share cash dividend on the PepsiCo shares.
Dec.	15	Received a $.95 per share cash dividend on the remaining Gem Co. shares.
	31	Received a $1.30 per share cash dividend on the PepsiCo shares.

rev: 09_07_2018_QC_CS-136926, 09_18_2018_QC_CS-139000