The following equity investment transactions were completed by Vintage Company during a recent year: Apr. 10. Purchased 1,800 shares of Delew Companys common stock for a price of $59.5 per share plus a brokerage commission of $900. Delew Company has 250,000 shares of common stock outstanding. July 8. Received a quarterly dividend of $0.25 per share on the Delew Company investment. Sept. 10. Sold 1,200 shares for a price of $53 per share less a brokerage commission of $500. Dec. 31. At the end of the accounting period, the fair value of the remaining 600 shares of Delew Companys stock was $59.50 per share