On February 15, Seacoft buys 7000 shares of Kebo common stock at $28.53 per share plus a brokerage fee of $400. The stock is classified as available for sale securities. On March 15, Kebo declares a dividend of $1.15 per share payable to stockholders of record on April 15. Seacroft received the dividend on April 15 and ultimately dells half of the Kebo stock on November 17 of the current year for $29.30 per share less a brokerage fee of $250.The fair value of the remaining in the equity section of its year end December 31 balance sheet for its investment in Kebo?