23. Journal entries and financial statement presentation of short-term available-for-sale securi- ties. The following information summarizes data about Dostal Corporation's marketable securities held as current assets and classified as available-for-sale securities: Fair Value Date Acquired Acquisition Cost Date Sold Selling Price Dec. 31, 2013 Dec. 31, 2014 Security 6/5/2014 $72,000 $66,000 $20,000 A....... B.......... C..... D..... ....... E ......... 2/5/2013 8/12/2013 1/22/2014 2/25/2014 3/25/2014 $60,000 $25,000 $82,000 $42,000 $75,000 $20,000 $79,000 6/5/2014 $39,000 $80,000 a. Give all journal entries relating to these marketable equity securities during 2013 and 2014, assuming the accounting period is the calendar year. b. Provide a suitable presentation of marketable securities in the balance sheet and related notes on December 31, 2013. c. Provide a suitable presentation of marketable securities in the balance sheet and related notes on December 31, 2014. 23. Journal entries and financial statement presentation of short-term available-for-sale securi- ties. The following information summarizes data about Dostal Corporation's marketable securities held as current assets and classified as available-for-sale securities: Fair Value Date Acquired Acquisition Cost Date Sold Selling Price Dec. 31, 2013 Dec. 31, 2014 Security 6/5/2014 $72,000 $66,000 $20,000 A....... B.......... C..... D..... ....... E ......... 2/5/2013 8/12/2013 1/22/2014 2/25/2014 3/25/2014 $60,000 $25,000 $82,000 $42,000 $75,000 $20,000 $79,000 6/5/2014 $39,000 $80,000 a. Give all journal entries relating to these marketable equity securities during 2013 and 2014, assuming the accounting period is the calendar year. b. Provide a suitable presentation of marketable securities in the balance sheet and related notes on December 31, 2013. c. Provide a suitable presentation of marketable securities in the balance sheet and related notes on December 31, 2014