Required information [The following information applies to the questions displayed belowj Stoll Co.'s long-term available-for-sale portfolio at December 31, 2016, consists of the following Available-for-Sale Securities 75,000 shares of Company A common stock 44,000 shares of Company B common stock 42,000 shares of Company C common stock Fair Value $1,047,600 $ 917,000 344,000 1,388,501,335,875 Cost 354,750 Stoll enters into the following long-term investment transactions during year 2017 Jan. 29 Sold 22,000 shares of Company B common stock for $176, 375 less a brokerage fee of $3,300 Apr. 17 Purchased 23,000 shares of Company common stock for $485,000 plus a brokerage fee of $3,900 . The shares July 6 Purchased 9,000 shares of Company X common stock for $262,125 plus a brokerage fee of $3,900. The shares Aug. 22 Purchased 100,000 shares of Company Y common stock for $670,000 plus a brokerage fee of $8,700. The shares Nov. 13 Purchased 20,000 shares of Company Z common stock for $524,800 plus a brokerage fee of $6,700. The shares Dec. 9 Sold 75,000 shares of Company A common stock for $1,031,500 less a brokerage fee of $4,100 The fair values of its investments at December 31, 2017, are: B, $171,750; C, $1,229,625; W, $391,500; X, $245,250; Y represent a 30% ownership in Company 11 represent a 10% ownership in Company X represent a 51% ownership in Company Y. represent a 5% ownership in company Z. $1,071,500; and Z, 566,600