[The following information applies to the questions displayed below.] Rose Company had no short-term investments prior to this year. It had the following transactions this year involving shortterm stock investments with insignificant influence. April 16 Purchased 10,000 shares of Gem Company stock at $20.25 per share. July 7 purchased 5,000 shares of Pepsico ntock at $51.00 per share. July 20 Purchased 2,500 shares of Xerox mtoek at $16.00 per mhare. August 15 Received a $0.95 per share cash dividend on the Gem Company atock. August 28 Sold 5,000 shares of Gem Company stock at $27,00 per share. October 1 Received a $1.50 per whare cash dividend on the Pepaico shares. December 15 Received a $1.10 per where cash dividend on the remaining Ges Company shares. Decenber 31 Recelved a $1.35 per whare cash dividend on the Pepsico whares. The year-end fair values per share are Gem Company, $22.50; PepsiCo, $48.25; and Xerox, $13.00. 2. Prepare a table to compare the year-end cost and fair values of Rose's short-term stock investments