On january 1, 2017, simon love’s portfolio of 15 common stocks had a market value of $264,000. at the end of may 2017, simon sold one of the stocks, which had a beginningof-year value of $26,300, for $31,500. he did not reinvest those or any other funds in the portfolio during the year. he received total dividends from stocks in his portfolio of $12,500 during the year. on december 31, 2017, simon’s portfolio had a market value of $250,000. find the hpr on simon’s portfolio during the year ended december 31, 2017. (measure the amount of withdrawn funds at their beginning-of-year value.)