Short Company purchased as an available-for-sale investment, 20,000 shares of Daniel Corporation's $ 1 par value common stock at a cost of $50 per share. During November 2009, Daniel Corporation declared and paid a cash dividend of $2 per share. At December 31, 2009, end of the accounting period, Daniel Corporation's shares were selling at $48. At December 31, 2009, the financial statements for Short Company should report the following amounts.