cost basis 106.26 - $10,106,260. The stock was delivered to GM's account at BS from FTC's account at BS. FTC recorded the transfer on its books as a "Stock Loan Receivable" in the amount of its cost basis. 2. Dividends were paid by BS on this stock and received by GM as follows: 2006 - $112,000; 2007 - $128,000; 2008