TIS Rios Co. is a regional insurance company that began operations on January 1, 20Y2. The following selected transactions relate to investments acquired by Rios Co., which has a fiscal year ending on December 31: Record these transactions on page 10: 20Y2 Feb. May July Nov. Dec. 1 Purchased 4,700 shares of Caldwell Inc. common stock at $36 per share plus a brokerage commission of $470. Caldwell has 100,000 shares of common stock outstanding. 1 Purchased securities of Holland Inc. as a trading investment for $86,598. 1 Sold 2,440 shares of Caldwell Inc. for $34 per share less a $105 brokerage commission. Received an annual dividend of $0.35 per share on 2,260 shares of Caldwell Inc. stock. 15 Sold the remaining shares of Caldwell Inc. for $37 per share less a $85 brokerage commission. 31 The trading securities of Holland Inc. have a fair value on December 31 of $79,854. 31

Rios Co. is a regional insurance company that began operations on January 1,20Y2. The following selected transactions relate to investments acquired by Rios Co., which has a fiscal year ending on December 31: Record these transactions on page 10: 20Y2Feb.1Purchased4,700sharesofCaldwellInc.commonstockat$36pershareplusabrokeragecommission of $470. Caldwell has 100,000 shares of common stock outstanding. May 1 Purchased securities of Holland Inc, as a trading investment for $86,598. July 1 Sold 2,440 shares of Caldwell inc. for $34 per share less a $105 brokerage commission. 31 Received an annual dividend of $0.35 per share on 2,260 shares of Caldwell Inc. stock. Nov. 15 Sold the remaining shares of Caldwell Inc. for $37 per share less a $85 brokerage commission. Dec. 31 The trading securities of Holland Inc. have a fair value on December 31 of $79,854. Rios Co. is a regional insurance company that began operations on January 1,20Y2. The following selected transactions relate to investments acquired by Rios Co., which has a fiscal year ending on December 31 : Record these transactions on page 10: 20Y2 Feb. 1 Purchased 4,700 shares of Caldwell Inc. common stock at $36 per share plus a brokerage commission of $470. Caldwell has 100,000 shares of common stock outstanding. May 1 Purchased securities of Holland Inc, as a trading investment for $86,598. July 1 Sold 2,440 shares of Caldwell inc. for $34 per share less a $105 brokerage commission. 31 Received an annual dividend of $0.35 per share on 2,260 shares of Caldwell inc. stock. Nov. 15 Sold the remaining shares of Caldwell inc. for $37 per share less a $85 brokerage commission. Dec. 31 The trading securities of Holland Inc. have a fair value on December 31 of $79,854