The following equity investment transactions were completed by Romero Company during a recent year:

Apr. 10 Purchased 4,000 shares of Dixon Company for a price of $52 per share plus a brokerage commission of $105.

July 8 Received a quarterly dividend of $0.50 per share on the Dixon Company investment.

Sept. 10 Sold 1,200 shares for a price of $42 per share less a brokerage commission of $90.