Journal entries and financial statement presentation of short-term available-for-sale securi- ties. The following information summarizes data about Dostal Corporation's marketable securities held as current assets and classified as available-for-sale securities:

Security Date Acquired Acquisition Cost Date Sold Selling Price Fair Value

Dec. 31, 2013 Dec. 31, 2014

A. ... . 2/5/2013 $60,000 6/5/2014 $72,000 $66,000 -

B. ... . 8/12/2013 $25,000 - - $20,000 $20,000

C. ... . 1/22/2014 $82,000 - - - $79,000

D. ... . 2/25/2014 $42,000 6/5/2014 $39,000 - -

E. ... . 3/25/2014 $75,000 - - - $80,000

a. What are all the journal entries relating to these marketable equity securities during 2013 and 2014, assuming the accounting period is the calendar year.

b. What is a suitable presentation of marketable securities in the balance sheet and related notes on December 31, 2013.

c. What is a suitable presentation of marketable securities in the balance sheet and related notes on December 31, 2014.