Stoll Company's long-term available-for-sale portfolio at the start of this year consists of the following. Available-for-Sale Securities Cost Fair Value Company A bonds $ 532,100 $ 493,000 Company B notes 159,320 147,000 Company C bonds 662,300 649,770 Stoll enters into the following transactions involving its available-for-sale debt securities this year. January 29 Sold one-half of the Company B notes for $78,070. July 6 Purchased Company X bonds for $126,600. November 13 Purchased Company Z notes for $