Rose Company had no short$-$term investments prior to this year. It had the following transactions this year involving short$-$term stock investments with insignificant influence.

April $16$ Purchased $8,000$ shares of Gem Company stock at $$25\mathrm{.}00$ per share.

July $7$ Purchased $4,000$ shares of PepsiCo stock at $$45\mathrm{.}00$ per share.

July $20$ Purchased $2,000$ shares of Xerox stock at $$16\mathrm{.}00$ per share.

August $15$ Received a $$1\mathrm{.}00$ per share cash dividend on the Gem Company stock.

August $28$ Sold $4,000$ shares of Gem Company stock at $$31\mathrm{.}75$ per share.

October $1$ Received a $$2\mathrm{.}00$ per share cash dividend on the PepsiCo shares.

December $15$ Received a $$1\mathrm{.}15$ per share cash dividend on the remaining Gem Company shares.

December $31$ Received a $$1\mathrm{.}30$ per share cash dividend on the PepsiCo shares.

The year$-$end fair values per share are Gem Company, $$27\mathrm{.}25$; PepsiCo, $$42\mathrm{.}25$; and Xerox, $$13\mathrm{.}00.$