In January 2014, the management of Weast Company concludes that it has sufficient cash to purchase some short-term investments in debt and stock securities. During the year, the following transactions occurred. Feb. 1 Purchased 1,400 shares of ALF common stock for $64,400. Mar. 1 Purchased 860 shares of LNC common stock for $31,560. Apr. 1 Purchased 40 $1,100, 6% CRT bonds for 544,000. Interest is payable semiannually on April 1 and October 1. July 1 Received a cash dividend of SO.80 per share on the ALF common stock. Aug. 1 Sold 400 shares of ALF common stock at $45 per share. Sept. 1 Received $2 per share cash dividend on the LNC common stock. Oct. 1 Received the semiannual interest on the CRT bonds. Oct. 1 Sold the CRT bonds for S49,600. At December 31, the fair values of the ALF and LNC common stocks were S42 and $30 per share, respectively. Show the balance sheet presentation of investment securities at December 31, 2014