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Grass Security, which began operations in 2017, invests inlong-term available-for-sale securities. Following is a series oftransactions and events determining its long-term investmentactivity.

2017

Jan.		20		Purchased 2,600 shares of Johnson& Johnson at $22.10 per share plus a $400 commission.
Feb.		9		Purchased 2,800 shares of Sony at$47.80 per share plus a $385 commission.
June		12		Purchased 3,100 shares of Mattel at$28.60 per share plus a $355 commission.
Dec.		31		Per share fair values for stocks inthe portfolio are Johnson & Johnson, $23.10; Mattel, $32.50;and Sony, $39.60.

2018

Apr.		15		Sold 2,600 shares of Johnson &Johnson at $25.10 per share less a $685 commission.
July		5		Sold 3,100 shares of Mattel at$25.50 per share less a $395 commission.
July		22		Purchased 2,200 shares of Sara Leeat $24.10 per share plus a $640 commission.
Aug.		19		Purchased 2,500 shares of EastmanKodak at $18.60 per share plus a $358 commission.
Dec.		31		Per share fair values for stocks inthe portfolio are: Kodak, $20.85; Sara Lee, $21.60; and Sony,$36.60.

2019

Feb.		27		Purchased 4,000 shares of Microsoftat $68.60 per share plus a $685 commission.
June		21		Sold 2,800 shares of Sony at $49.60per share less a(n) $1,040 commission.
June		30		Purchased 3,000 shares of Black& Decker at $37.60 per share plus a $595 commission.
Aug.		3		Sold 2,200 shares of Sara Lee at$17.85 per share less a $595 commission.
Nov.		1		Sold 2,500 shares of Eastman Kodakat $24.35 per share less a(n) $785 commission.
Dec.		31		Per share fair values for stocks inthe portfolio are: Black & Decker, $40.60; and Microsoft,$70.60.

3. Complete the following table that summarizes(a) the realized gains and losses and (b) theunrealized gains or losses for the portfolio of long-termavailable-for-sale securities at each year-end. (Do notround your intermediate calculations. Losses should be indicated bya minus sign. )