The following data pertain to the investments of Summer Company during 2012, the company’s first year of operations:

a. Purchased 200 shares of Winter Corporation stock at $40 per share, plus brokerage fees of $100. Classified as trading.

b. Purchased $10,000 of Spring Corporation bonds at face value. Classified as trading.

c. Received a cash dividend of $0.50 per share on the Winter stock.

d. Received interest of $600 on the Spring bonds.

e. Purchased 50 shares of Fall Corporation stock for $3,500. Classified as available-for-sale.

f. Received interest of $600 on the Spring bonds.

g. Sold 80 shares of Winter stock for $32 per share due to a significant decline in the market.

h. Received a cash dividend of $1.40 per share on the Fall stock,

i. Interest receivable at year-end on the Spring bonds amounts to $200.

j. Market value of securities at year-end: Winter stock, $42 per share; Spring bonds, $10,200; Fall stock, $3,450.

Required:

Enter these transactions in T-accounts, and determine each of the following for the year:

1. Dividend revenue

2. Bond interest revenue

3. Net gain or loss from selling securities

4. Unrealized gain or loss from holding securities