On February 15 Seacroft buys 6200 shares of Kebo common at $28.71 per share plus a brokerage fee of $485. The stock is classified as available-for-sale
securities. On March 15 Kebo declares a dividend of $1.23 per share payable to stockholders of record on April 15. Seacroft received the dividend on April 25
and ultimately sells half of the Kebo stock on November 17 of the current year for $29.68 per share. The amount of that Seacroft should report in the equity of
section of its year-end December 31 balance sheet for its investment in Kebo is (Round your indtermediate and final dollar values to the nearest dollar
amount):
a. 2764
b. 1804
c. 9430
d. 7626
e. 5529