S&P ends flat, Nasdaq hits record high close

NEW YORK (Reuters) - The S&P 500 ended flat on Tuesday as gains in healthcare and financials offset a drop in energy shares, while the Nasdaq hit another record high close. A drop in shares of IBM weighed on the Dow. Based on the latest available results, the Dow Jones Industrial Average was down 31.85 points, or 0.16 percent, to 19,855.53, the S&P 500 was unchanged at 2,268.9 and the Nasdaq Composite added 20.00 points, or 0.36 percent, to 5,551.82. (Reporting by Caroline Valetkevitch;