Swanson Company has the following securities in its trading portfolio of securities on December 31, 2012. Investments (Trading) Cost Fair Value 1,500 shares of Parker, Inc., Common $89,250 $86,560 5,000 shares of Beilman Corp., Common 184,700 180,520 400 shares of Duncan, Inc., Preferred 64,780 66,620 $338,730 $333,700 All of the securities were purchased in 2012. In 2013, Swanson completed the following securities transactions. March 1 Sold the 1,500 shares of Parker, Inc., Common, @ $46 less fees of $1,220. April 1 Bought 700 shares of McDowell Corp., Common, @ $76 plus fees of $1,322. Swanson Company