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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

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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 4,000 shares of Gen Co. stock at $25.25 per share plus $380 brokerage fee. May 1 Paid $210,000 to buy 3-month U.S. Treasury bills (debt securities): $210,000 principal amount, 6% interest, securities mature on July 31 July 7 Purchased 2,000 shares of PepsiCo stock at $51.00 per share plus a $350 brokerage fee. 20 Purchased 1.000 shares of Xerox stock at $16.00 per share plus $430 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 an $1.00 per share as dividend on the Gem Co stock 28 Sold 2,000 shares of Gem Co. stock at $32.00 per share less a $470 brokerage fee Oct. 1 Received a $1.90 per Share cash dividend on the PepsiCo shares Dec. 15 Received a $1.15 per share cash dividend on the remaining Gea Co shares 31 Received a $1.45 per share kash 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., $27.50, PepsiCo, $48.25, and Xerox $13.00. Comparison of Cost and Fair Values for AFS Portfolio Cost Fair Value Unrealized Amount $ 101,380 102.350 Gom Co Pepsi Co Xerox 16,430 $ 220,100 $ Total

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