On December 3 1 , 2 0 1 9 , Hatfield Corporation held the following equity securities in its TRADING portfolio of securities: Cost Market Difference KSD $ 5 , 1 0 0 $ 4 , 0 0 0 $ 1 , 1 0 0 RJD 1 , 2 1 0 1 , 9 6 0 ( 7 5 0 ) TWD 6 , 1 7 0 5 , 2 5 0 9 2 0 $ 1 2 , 4 8 0 $ 1 1 , 2 1 0 $ 1 , 2 7 0 In 2 0 2 0 Hatfield completed the following transactions: ( 1 ) On January 1 , 2 0 2 0 , KSD was sold for $ 4 , 5 0 0 . ( 2 ) On January 3 1 , 2 0 2 0 , TWD was transferred to the available - for - sale portfolio. On transfer date, its market value was $ 5 , 9 0 0 . ( 3 ) On April 1 5 , 2 0 2 0 , purchased stock in SEF and SBR companies at the cost prices shown