Journal entries for available-for-sale securities M. Jones Inc. purchased the following available-for-sale securities during 2045, its first year of operations: Issuing Company Cost Arden Enterprises Inc $99,110 French Broad Industries Inc 26,080 Pisgah Construction Inc. 14,400 Total $139,590 The fair value of the various available for sale securities on December 1, 2005, was as follow Fair Value Issuing Company Dec 31, 2015 Arden Enterprises Inc $124.550 French Brand Industries Inc. 20,000 Pisgah Construction Inc. 13,500 $166,050