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 $26.00 per share. July 7 Purchased 4,000 shares of PepsiCo stock at $46.00 per share. July 20 Purchased 2,000 shares of Xerox stock at $16.00 per share. August 15 Received a $0.75 per share cash dividend on the Gem Company stock. August 28 Sold 4,000 shares of Gem Company stock at $32.75 per share. October 1 Received a $1.60 per share cash dividend on the PepsiCo shares. Received a $0.90 per share cash dividend on the remaining Gem Company December 15 shares. December 31 Received a $1.25 per share cash dividend on the PepsiCo shares. The year-end fair values per share are Gem Company, $28.25; PepsiCo, $43.25; and Xerox, $13.00. Problem 15-4A (Algo) Part 5 5. Identify the dollar increase or decrease from Rose's short-term stock investments on (a) its income statement for this year and (b) the equity section of its balance sheet at this year-end. (a) Income statement for this year (b) The equity section of its balance sheet at this year-end Amount Increase/Decrease