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 16,000 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 $17.50 per share. d. Sold all 12,800 common shares of Heller for $252,480 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 Cash Asset Transaction Earned Capital Noncash Assets Liabilities Revenues (a) 0 0 0 Contrib. Capital 256000 Accounts payable . 0 Cash Cash 0 = . 0 = Gain on sale N/A Unrealized loss Retained earnings ( (b) 0 0 0 Gain on sale Investment revenue N/A N/A 0 0 30000 -33520 Unrealized loss (c) 0 0 = 0 0 30000 Cash Cash N/A Gain on sale Unrealized gain Gain on sale (d) 0 0 = 0 0 0 Investment Gain on sale N/A N/ A Investment Unrealized loss ategory that is not used for a given transaction. Income Statement Net Revenues Expenses = Income 0 0 = 0 Retained earnings Retained earnings 0 0 = 0 Unrealized loss N/A 30000 0 = 30000 Gain on sale Retained earnings -33520 = 0 -33520 Unrealized loss N/A Finish attempt ... >