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

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

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

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