Sera Corporation declared a $20 cash dividend on its ordinary shares with a par value of $80 on June 15, 2023 and will be given to shareholders on record as of June 30, 2023. Dividend will be distributed on July 10, 2023.

On June 20, 2023, Fim Company purchased 4,000 shares of Sera Corporation at $120 per share. These shares are classified as financial assets at fair value through profit or loss. Brokerage related to this transaction amounted to $6,000.

On November 15, 2023, Fim Company sold half of the shares for $130 per share. At the end of the year, the shares were selling at $95.

1. How much is the initial cost of the investment?

2. How much is the dividend income to be reported for the year?

3. How much is the gain (loss) on the sale?

4. How much is the unrealized gain or loss for the year?