Stoll Co.'s long-term available-for-sale portfolio at December 31, 2016, consists of the following. Available-for-Sale Securities 40,000 shares of Company A common stock 7,000 shares of Company B common stock 17,500 shares of Company C common stock $535,300 159,380 662,750 Cost Fair Value $490,000 154,000 640,938 Stoll enters into the following long-term investment transactions during year 2017 Jan. 29 Sold 3,500 shares of Company B common stock for $79,188 less a brokerage fee of $1,500 Apr. 17 Purchased 10,000 shares of Company W common stock for $197,500 plus a brokerage fee of $2,400. The shares July 6 Purchased 4,500 shares of Company Xcommon stock for S126,562 plus a brokerage fee of $1,750. The shares Aug. 22 Purchased 50,000 shares of Company Y common stock for $375,000 plus a brokerage fee of S1,200. The shares Nov. 13 Purchased 8,500 shares of Company Z common stock for $267,900 plus a brokerage fee of $2,450. The shares Dec. 9 Sold 40,000 shares of Company A common stock for $515,000 less a brokerage fee of $4,100 The fair values of its investments at December 31, 2017, are: B, $81,375; C, $610,312; W, $191,250; X, $118,125; Y, $531,250; represent a 30% ownership in Company W. represent a 10% ownership in Company X. represent a 51% ownership in Company Y represent a 5% ownership in Company 7. and Z, $278.800