On December $31,2023,$ Sunland Corp. has the following securities in its portfolio of temporary investments:

$\backslash$table$[[,$Cost,Market$],[5\mathrm{.}200$ common shares of Orion Corp.,$$83\mathrm{.}200,$$$72\mathrm{.}280],[10\mathrm{.}400$ common shares of Rigel Ltd$.,94,640,96\mathrm{.}140],[,$$$177,840,$$$168,420]]$

All of the securities had been purchased in $2023.$ In $2024,$ Sunland completed the following securities transaction:

Apr. $1$ Bought $310$ common shares of Aries Corp.e $$54$ each, plus fees of $$548$

On December $31.2024,$ Sunland's portfolio of trading equity securities appeared as follows:

$\backslash$table$[[,$Cost,Market,,$],[5\mathrm{.}200$ common shares of Orion Corp.,$$83\mathrm{.}200,$$$81\mathrm{.}200,,],[10,400$ common shares of Rigel Ltd$.,94,640,102,890,,],[310$ common shares of Aries Corp.,$16,740,,14,229,],[,,$$$194,580,,$$$198,319$