Assessing Financial Statement Effects of Marketable Equity Securities Use the financial statement effects template to record the accounts and amounts for the following four transactions involving investments in marketable equity securities, a. Purchased 14,000 common shares of Heller Co. at $16 cash per share, b. Received a cash dividend of$1,25 per common share from Heller. c. Year-end market price of Heller common stock is $1750 per share. d. Sold all 9,800 common shares of Heller for $220,920 cash. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount. Balance Sheet Income Statement Contrib. Earned Transaction Noncash Assets Liabilities Capital Ca pital Revenues Expenses (b) 7 7 7 A A A A A A A v v v v v v v (c) 7 7 7 A A A A A A A v v v v v v v (d) 7 7 7 0 0 0 0 0 0 0