Zeus Investments Inc. is a regional freight company that began operations on January 1, 20Y8. The following transactions relate to trading securities acquired by Zeus Inc., which has a fiscal year ending on December 31: 20Y8 Feb. 14. Purchased 2,800 shares of Apollo Inc. common stock at $34 per share plus a brokerage commission of $560. Apollo Inc. has 125,760 shares of common stock outstanding. Apr. 1. Purchased securities of Ares Inc. as a trading investment for $18,460. June 1. Sold 700 shares of Apollo Inc. for $35 per share less a $90 brokerage commission. June 27. Received an annual dividend of $0.11 per share on 2,100 shares of Apollo Inc. stock. Oct. 15. Sold the remaining shares of Apollo Inc. for $33 per share less a $24 brokerage commission. Dec. 31. The trading securities of Ares Inc. have a fair value on December 31 of $21,460. 20Y9 Mar. 14. Purchased securities of Athena Inc. as a trading investment for $48,180. July 30. Sold securities of Athena Inc. that cost $8,030 for $6,740