Rios Co$.$ Is a regional insurance company that began operations on January $1,20$V$2.$ The following selected transactions relate to investments acquired by Rios Co$,$ which has a fiscal year ending on December $31$: Record these transactions on page $10$: $2012$ Feb. $1$ Purchased $4,900$ shares of Caldwell Inc. common stock at $$35$ per share plus a brokerage commission of $$490.$ Caldwell has $100,000$ shares of common stock outstanding. May $1$ Purchased securities of Holland Inc. as a trading investment for $$84,798.$ July $1$ Sold $2,550$ shares of Caldwell Inc. for $$33$ per share less a $$95$ brokerage commission. $31$ Received an annual dividend of $$0\mathrm{.}30$ per share on $2,350$ shares of Caldwell inc. stock. Nov. $15$ Sold the remaining shares of Caldwell Inc. for $$36$ per share less a $$75$ brokerage commission. Dec. $31$ The trading securities of Holland Inc. have a fair value on December $31$ of $$77,865.$