The following securities are in Sunland Company's portfolio of long-term securities at December 31, 2020. 1,000 shares of Willhite Corporation common stock 1,400 shares of Hutcherson Corporation common stock 1,200 shares of Downing Corporation preferred stock Cost $50,000 89,600 36,000 On December 31, 2020, the total cost of the portfolio equaled total fair value. Sunland had the following transactions relate to the securities during 2021. Jan. 20 28 30 8 18 Feb. Sold all 1,000 shares of Willhite Corporation common stock at $53 per share. Purchased 430 shares of $69 par value common stock of Liggett Corporation at $77 per share. Received a cash dividend of $1.00 per share on Hutcherson Corp.common stock. Received cash dividends of $0.50 per share on Downing Corp. preferred stock. Sold all 1,200 shares of Downing Corp. preferred stock at $29 per share. Received a cash dividend of $1.00 per share on Hutcherson Corp.common stock. Purchased an additional 960 shares of $15 par value common stock of Liggett Corporation at $81 per share. Received a cash dividend of $1.30 per share on Liggett Corporation common stock. 30 July Sept. Dec. 6 1 The following securities are in Sunland Company's portfolio of long-term securities at December 31, 2020. 1,000 shares of Willhite Corporation common stock 1,400 shares of Hutcherson Corporation common stock 1,200 shares of Downing Corporation preferred stock Cost $50,000 89,600 36,000 On December 31, 2020, the total cost of the portfolio equaled total fair value. Sunland had the following transactions relate to the securities during 2021. Jan. 20 28 30 8 18 Feb. Sold all 1,000 shares of Willhite Corporation common stock at $53 per share. Purchased 430 shares of $69 par value common stock of Liggett Corporation at $77 per share. Received a cash dividend of $1.00 per share on Hutcherson Corp.common stock. Received cash dividends of $0.50 per share on Downing Corp. preferred stock. Sold all 1,200 shares of Downing Corp. preferred stock at $29 per share. Received a cash dividend of $1.00 per share on Hutcherson Corp.common stock. Purchased an additional 960 shares of $15 par value common stock of Liggett Corporation at $81 per share. Received a cash dividend of $1.30 per share on Liggett Corporation common stock. 30 July Sept. Dec. 6 1