Assessing Financial Statement Effects of Trading and Available-for-Sale Securities For the following transactions involving investments in marketable securities, assume that: a. Investments are classified as trading.

(1)	Ohlson Co. purchases 5,200 common shares of Freeman Co. at $16 cash per share.
(2)	Ohlson Co. receives a cash dividend of $1.25 per common share from Freeman.
(3)	Year-end market price of Freeman common stock is $17.5 per share.
(4)	Ohlson Co. sells all 5,200 common shares of Freeman for $86,600 cash. (iii) record each of the transactions in the financial statement effects template.