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 800 shares of Tett Co.'s stock for $143 per share plus a $184 brokerage commission. May 16 Acquired 2,000 shares of Issacson Co.'s stock for $33 per share plus a $100 commission. Sold 300 shares of Tett Co. stock for $159 per share less a $103 brokerage commission. Sold 700 shares of Issacson Co. stock for $26 per share less a $81 brokerage commission. Received dividends of $0.22 per share on Tett Co. stock. Dec. 31 At the end of the accounting period, the fair value of the remaining 500 shares of Tett Co.'s stock was $143.43 per share. The fair value of the remaining 1,300 shares of Isaacson Co.'s stock was equal to its cost of $33.05 per share. July 14 Aug. 12 Oct. 31

Searius Industries Inc. burs and selts investments as part of is ongaing cash management. The following lavestment transactions were completed during the year: Feb. 24 Acquired 800 shares of Tett Ca,'s stock for $143 per share plus a 5184 brokerage commission. May 16 Acquired 2,000 shares of Issacson. Co,'s stock for $33 per share plus a $100 commission. July 14 Sold 300 shares of Tett Co. stock for $159 per share less a $103 brokerege commission. Ava 12 Sold 700 shares of issacson Co. tock tor $26 per share less a $81 brokerage commission. Oct. 31 Received dividends of 50.22 per share on Tett Co. stock. Dec. 31 At the end of the sccounting period, the fair value of the remaining 500 shares of Tett Co,'s stock was $143,43 per share. The fair value of the remaining 1,300 thares of lsaacson Co.'s stock was equal to its cost of $33.05 per share