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 6,900 shares of Caldwell Inc. common stock at $45 per share plus a brokerage commission of $690. Caldwell has 100,000 shares of common stock outstanding. May 1 Purchased securities of Holland Inc. as a trading investment for $108,220. July 1 Sold 3,590 shares of Caldwell Inc. for $43 per share less a $85 brokerage commission. 31 Received an annual dividend of $0.30 per share on 3,310 shares of Caldwell Inc. stock