Rios Co. is a regional insurance company that began operations on January 1, 20Y2. The following selected transactions relate to investments acquired by Rios Co., which has a fiscal year ending on December 31: Record these transactions on page 10: 20Y2 Record these transactions on page 11: 20Y3 20Y2 Purchased 7,500 shares of Caldwell Inc. common stock at $50 per share plus a brokerage Feb. 1 commission of $75. Caldwell has 100,000 shares of common stock outstanding. Purchased securities of Holland May 1 Inc. as a trading investment for $126,000. Sold 4,500 shares of Caldwell July 1 Inc. for $46 per share less a $110 brokerage commission. Received an annual dividend of 31 $0.50 per share on 3,000 shares of Caldwell Inc. stock. Sold the remaining shares of Caldwell Inc. for $51 per share Nov. 15 less a $90 brokerage commission. The trading securities of Dec. 31 Holland Inc. have a fair value on December 31 of $120,000..