During 2014, James Company acquired some of the 49,000 outstanding shares of the common stock, par $14, of Andrew Corporation as available-for-sale investments. The accounting period for both companies ends December 31.

Dec. 2 Purchased 6,410 shares of Andrew common stock at $17 per share.

Dec. 15 Andrew Corporation declared and paid a cash dividend of $3 per share.

Dec. 31 Determined the current market price of Andrew stock to be $13 per share.