=+EX 15-19 Fair value journal entries, available-forsale investments objs. 3, 4 Chapter 15 Investments and Fair Value Accounting 695 Nantahla, Inc., purchased the following available-for-sale securities during 2009, its first year of operations:

Name Number of Shares Cost Barns Electronics, Inc. 1,500 $ 42,500 Ryan Co. 400 28,200 Sharon Co. 2,200 66,100 ________ Total $136,800 ________ ________