On January 1, you sold one round lot (that is, 100 shares) of Five Guys stock at exist21 per share. On March 1, a dividend of exist2 per share was paid. On April 1, you covered the short sale by buying the stock at a price of S15 per share. You paid 50 cents per share in commissions for each transaction (i.e., the short sale and the purchase). What is the value of your account on April 1?