Rose Company had no short-term investments prior to year 2017. It had the following transactions involving short-term investments in available-for-sale securities during 2017.

Apr.		16		Purchased 10,000 shares of Gem Co. stock at $25.00 per share plus a $400 brokerage fee.
May		1		Paid $280,000 to buy 3-month U.S. Treasury bills (debt securities): $280,000 principle amount, 5% interest, securities mature on July 31.
July		7		Purchased 5,000 shares of PepsiCo stock at $49.00 per share plus a $370 brokerage fee.
		20		Purchased 2,500 shares of Xerox stock at $15.00 per share plus a $450 brokerage fee.
Aug.		1		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 5,000 shares of Gem Co. stock at $31.75 per share less a $490 brokerage fee.
Oct.		1		Received a $2.00 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.

Purchased 10,000 shares of Gem Co. stock at $25.00 per share plus a $400 brokerage fee.

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Date	General Journal	Debit	Credit
Apr 16, 2017

Paid $280,000 to buy 3-month U.S. Treasury bills (debt securities): $280,000 principle amount, 5% interest, securities mature on July 31.

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Date	General Journal	Debit	Credit
May 01, 2017

Purchased 5,000 shares of PepsiCo stock at $49.00 per share plus a $370 brokerage fee.

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Date	General Journal	Debit	Credit
Jul 07, 2017

Purchased 2,500 shares of Xerox stock at $15.00 per share plus a $450 brokerage fee.

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Date	General Journal	Debit	Credit
Jul 20, 2017

Received a check for principal and accrued interest on the U.S. Treasury bills that matured on July 29.

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Date	General Journal	Debit	Credit
Aug 01, 2017

Received an $0.85 per share cash dividend on the Gem Co. stock.

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Date	General Journal	Debit	Credit
Aug 15, 2017

Sold 5,000 shares of Gem Co. stock at $31.75 per share less a $490 brokerage fee.

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Date	General Journal	Debit	Credit
Aug 28, 2017

Received a $2.00 per share cash dividend on the PepsiCo shares.

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Date	General Journal	Debit	Credit
Oct 01, 2017

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

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Date	General Journal	Debit	Credit
Dec 15, 2017

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

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Date	General Journal	Debit	Credit
Dec 31, 2017