Windsor Corporation

Analysis of Investments Account

For the Year Ended December $31,2025$

Date$-2025$

Debit

Credit

$($a$)$

Sheridan Company Common Stock

Feb. $14$ Purchased $4,000$ shares @ $$44$ per share.

$$176,000$

July $26$ Received $400$ shares of Sheridan Company common stock as a stock dividend.

$($Memorandum entry in general ledger.$)$

Sept. $28$ Sold the $400$ shares of Sheridan Company common stock received July $26$ @ $$48$ per

$$19,200$

share.

$($b$)$

Richard Inc. Common Stock

Apr. $30$ Purchased $18,400$ shares @ $$40$ per share.

$$736,000$

Oct. $28$ Received dividend of $$1$ per share.

$$18,400$

Additional information:

The fair value for each security as of the $2025$ date of each transaction follow:

$\backslash$table$[[$Security$,$Feb. $14,$Apr. $30,$July $26,$Sept. $28,$Dec. $31],[$Sheridan Company,$$44,,$$$52,$$$48,$$$54$