Rios Co. is a regional insurance company that began operations on January 1, 20Y2. 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: 20Y2 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 31 Nov. 15 Sold 2,550 shares of Caldwell Inc. for $33 per share less a $95 brokerage commission. Received an annual dividend of $0.30 per share on 2,350 shares of Caldwell Inc. stock. 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. Record these transactions on page 11: 20Y3 Apr. Oct. 1 Purchased securities of Fuller Inc. as a trading investment for $125,040. 14 Sold securities of Fuller Inc. that cost $25,008 for $26,850. Dec. 31 The fair values of the Holland Inc. and Fuller Inc. securities are as follows: