Rose Company had no short-term investments prior to year 2015. It had the following transactions involving short-term investments in available-for-sale securities during 2015.

Apr. 16 Purchased 6,000 shares of Gem Co. stock at $22.00 per share plus a $380 brokerage fee.

May 1 Paid $150,000 to buy 13-week U.S. Treasury bills (debt securities): $150,000 principal amount, 6% interest, securities dated May 1.

July 7 Purchased 3,000 shares of PepsiCo stock at $50.00 per share plus a $350 brokerage fee.

20 Purchased 1,500 shares of Xerox stock at $17.00 per share plus a $430 brokerage fee.

Aug. 3 Received a check for principal and accrued interest on the U.S. Treasury bills that matured on July 31.

15 Received a(n) $0.85 per share cash dividend on the Gem Co. stock.

28 Sold 3,000 shares of Gem Co. stock at $28.75 per share less a $470 brokerage fee.

Oct. 1 Received a $1.60 per share cash dividend on the PepsiCo shares.

Dec. 15 Received a $1.00 per share cash dividend on the remaining Gem Co. shares.

31 Received a $1.30 per share cash dividend on the PepsiCo shares.

2. Prepare a table to compare the year-end cost and fair values of Rose's short-term investments in available-for-sale securities. The year-end fair values per share are: Gem Co., $24.25; PepsiCo, $47.25; and Xerox, $14.00.