During January 2014, Optimum Glass Company purchased the following securities as its long-term available-for-sale securities investment portfolio:

D Corporation Common Stock: 12,500 shares (95,500 outstanding) at $9 per share

F Corporation Bonds: $306,000 (15-year, 5 percent) purchased at par (not to be held to maturity)

	2014		2015
Net income reported at December 31:
D Corporation	$	35,000		$	45,000
F Corporation	$	367,000		$	555,000
Dividends and interest paid during the year:
D Corporation common stock cash dividends (per share)	$	0.50		$	0.60
F Corporation bonds interest	$	15,300		$	15,300
Fair value at December 31:
D Corporation common stock (per share)	$	8.00		$	9.50
F Corporation bonds	$	265,000		$	275,000

Above is the information given. I need help recording journal entries as follows:

• Recordthe2014purchaseof12,500sharesofDCorporationcommonstockfor$9pershareand$306,000ofFcorporationbondsatpar.
• Recordthe2015journalentryrelatedtothe2014purchaseoftheinvestments.
• Record the income reported by D Corporation of $35,000 and by F Corporation of $367,000 in 2014.
• RecordtheincomereportedbyDCorporationof$45,000andbyFCorporationof$555,000in2015.
• Record the fair value effects at 2014 year-end when D Corporation common stock is selling at $8.00 per share and F Corporation bonds are selling for $265,000.
• Record the fair value effects at 2015 year-end when D Corporation common stock is selling at $9.50 per share and F Corporation bonds are selling for $275,000.