Aluras, Incorporated, engaged in the following during the current year:

Purchased 1,000 shares of Zepher Company at $40 per share and paid a commission on the purchase of $2,000.

Sold 100 shares of Zepher Company at $45 per share and paid a commission on the sale of $400.

Sold 200 shares of Zepher Company at $48 per share and paid a commission of $450.

At year-end, the market value of Zepher Company shares was $47 per share.

A.) Following each of above items, determine the balance in Alurass marketable securities account.

B.) For the year, determine the impact on net income of each of the items listed above.