Reconstructing events from journal entries. Give the likely transaction or event that would result in making each of the independent journal entries that follow: a.

Accumulated Other Comprehensive Income (Unrealized Loss on Securities Available for Sale) (Shareholders' Equity Decrease) 4,000 Marketable Securities (Asset Decrease) A, 000 b.

Cash (Asset Increase) 1,100 Retained Earnings (Realized Loss on Sale of Securities Available for Sale)

(Shareholders' Equity Decrease) 200 Marketable Securities (Asset Decrease) 1,300 c.

Marketable Securities (Asset Increase) 750 Accumulated Other Comprehensive Income (Unrealized Holding Gain on Securities Available for Sale) (Shareholders' Equity Increase) 750 d.

Cash (Asset Increase) 1,800 Marketable Securities (Asset Decrease) 1,700 Retained Earnings (Realized Gain on Sale of Securities Available for Sale) (Shareholders' Equity Increase) 100