Riverbed Ltd. had the following investment portfolio at January 1, 2020:

Investment		Quantity			Cost per Share			Fair Value at Dec. 31, 2019
Earl Corp.		950			$14.90			$10.60
Josie Corp.		830			19.90			15.60
Asher Corp.		500			8.10			7.10

During 2020, the following transactions took place:

1.		On March 1, Josie Corp. paid a $2 per share dividend.
2.		On April 30, Riverbed sold 300 shares of Asher Corp. for $9.90 per share.
3.		On May 15, Riverbed purchased 200 more Earl Corp. shares at $15.90 per share.
4.		At December 31, 2020, the shares had the following market prices per share: Earl Corp. $16.90; Josie Corp. $18.90; and Asher Corp. $7.90.

During 2021, the following transactions took place:

5.		On February 1, Riverbed sold the remaining Asher Corp. shares for $6.90 per share.
6.		On March 1, Josie Corp. paid a $2 per share dividend.
7.		On December 21, Earl Corp. declared a cash dividend of $3 per share to be paid in the next month.
8.		At December 31, 2021, the shares had the following market prices per share: Earl Corp. $18.90 and Josie Corp. $20.90.