Company g purchase 100,000 shares of x corp common stock for $15 per sahre. x corp what is the je?

x corp has a total of 800,00 shares of c/s outstanding cg company intends to keep the stock for an indefinite period of time but woulfd consider selling .On 2-15-08 rec'd $18 oer share dividend .on 12-31-08 x compnay for the year reported net inc $800,000 then on 12-31-09 reported net inc of $750,000 need JE