Seamus Industries Inc. buys and sells investments as part of its ongoing cash management. The following investment transactions were completed during the year: Feb. 24 Acquired 300 shares of Tett Co.'s stock for $134 per share plus a $99 brokerage commission. May 16 Acquired 1,400 shares of Issacson Co.'s stock for $29 per share plus a $210 commission. July 14 Sold 100 shares of Tett Co. stock for $149 per share less a $97 brokerage commission. Aug. 12 Sold 500 shares of Issacson Co. stock for $23 per share less a $71 brokerage commission. Oct. 31 Received dividends of $0.34 per share on Tett Co. stock. Dec. 31 At the end of the accounting period, the fair value of the remaining 200 shares of Tett