Reconstructing transactions involving short-term securities available for sale. The financial statements of Zeff Corporation reveal the following information with respect to Securities Available for Sale:

December 31 Year 1 Year 2 Balance Sheet Marketable Securities at Market Value Net Unrealized Holding Gain on Securities Available for Sale Income Statement Realized Gain on Sale of Securities Available for Sale il87,000 $195,000 12,000 10,000 Year 2

$4,000

a. What was the cost of the marketable securities sold?

b. What was the unrealized holding gain on the securities sold at the time of sale?

c. What was the unrealized holding gain during Year 2 on securities still held by the end of Year 2?

d. What was the cost of marketable securities purchased during Year 2'.'