[The following information applies to the questions displayed below.] Stoll Company's long-term available-for-sale portfolio at the start of this year consists of the following Available-for-Sale Securities Company A bonds Cost $533,900 159,350 663,800 Fair Value $ 492,000 151,000 Company B notes Company C bonds 646,440 Stoll enters into the following transactions involving its available-for-sale debt securities this year. January 29 Sold one-half of the Company 8 notes for $78,370. July 6 Purchased Company X bonds for $124,800. November 13 Purchased Company Z notes for $267,400. December 9 Sold all of the Company A bonds for $519,400. Fair values at December 31 are B, $82,200, C, $604,900; x, $115,000; and Z. $277,000. Problem 15-3A (Algo) Part 1 and 2 1