Grass Security, which began operations in 2017, invests in long-term available-for-sale securities. Following is a series of transactions and events determining its long-term investment activity.

2017

Jan.		20		Purchased 1,000 shares of Johnson & Johnson at $20.50 per share plus a $240 commission.
Feb.		9		Purchased 1,200 shares of Sony at $46.20 per share plus a $225 commission.
June		12		Purchased 1,500 shares of Mattel at $27.00 per share plus a $195 commission.
Dec.		31		Per share fair values for stocks in the portfolio are Johnson & Johnson, $21.50; Mattel, $30.90 and Sony, $38.

2018

Apr.		15		Sold 1,000 shares of Johnson & Johnson at $23.50 per share less a $525 commission.
July		5		Sold 1,500 shares of Mattel at $23.90 per share less a $235 commission.
July		22		Purchased 600 shares of Sara Lee at $22.50 per share plus a $480 commission.
Aug.		19		Purchased 900 shares of Eastman Kodak at $17 per share plus a $198 commission.
Dec.		31		Per share fair values for stocks in the portfolio are: Kodak, $19.25 Sara Lee, $20.00 and Sony, $35.00.

2019

Feb.		27		Purchased 2,400 shares of Microsoft at $67.00 per share plus a $525 commission.
June		21		Sold 1,200 shares of Sony at $48.00 per share less an $880 commission.
June		30		Purchased 1,400 shares of Black & Decker at $36.00 per share plus a $435 commission.
Aug.		3		Sold 600 shares of Sara Lee at $16.25 per share less a $435 commission.
Nov.		1		Sold 900 shares of Eastman Kodak at $22.75 per share less a $625 commission.
Dec.		31		Per share fair values for stocks in the portfolio are: Black & Decker, $39.00 and Microsoft, $69.00.

3. Complete the following table that summarizes (a) the realized gains and losses and (b) the unrealized gains or losses for the portfolio of long-term available-for-sale securities at each year-end. (Do not round your intermediate calculations. Losses should be indicated by a minus sign.)

Grass Security, which began operations in 2017, invests in long-term available-for-sale securities. Following is a series of transactions and events determining its long-term investment activity.

2017

Jan.		20		Purchased 1,000 shares of Johnson & Johnson at $20.50 per share plus a $240 commission.
Feb.		9		Purchased 1,200 shares of Sony at $46.20 per share plus a $225 commission.
June		12		Purchased 1,500 shares of Mattel at $27.00 per share plus a $195 commission.
Dec.		31		Per share fair values for stocks in the portfolio are Johnson & Johnson, $21.50; Mattel, $30.90 and Sony, $38.

2018

Apr.		15		Sold 1,000 shares of Johnson & Johnson at $23.50 per share less a $525 commission.
July		5		Sold 1,500 shares of Mattel at $23.90 per share less a $235 commission.
July		22		Purchased 600 shares of Sara Lee at $22.50 per share plus a $480 commission.
Aug.		19		Purchased 900 shares of Eastman Kodak at $17 per share plus a $198 commission.
Dec.		31		Per share fair values for stocks in the portfolio are: Kodak, $19.25 Sara Lee, $20.00 and Sony, $35.00.

2019

Feb.		27		Purchased 2,400 shares of Microsoft at $67.00 per share plus a $525 commission.
June		21		Sold 1,200 shares of Sony at $48.00 per share less an $880 commission.
June		30		Purchased 1,400 shares of Black & Decker at $36.00 per share plus a $435 commission.
Aug.		3		Sold 600 shares of Sara Lee at $16.25 per share less a $435 commission.
Nov.		1		Sold 900 shares of Eastman Kodak at $22.75 per share less a $625 commission.
Dec.		31		Per share fair values for stocks in the portfolio are: Black & Decker, $39.00 and Microsoft, $69.00.

3. Complete the following table that summarizes (a) the realized gains and losses and (b) the unrealized gains or losses for the portfolio of long-term available-for-sale securities at each year-end. (Do not round your intermediate calculations. Losses should be indicated by a minus sign