Journalize the entries to record the following selected equity investment transactions completed by Platinum Company during 2016. Perry accounts for this investment using the cost method: During 2016, its first year of operations, Interest Company purchased two available-for-sale investments as follows: Assume that as of December 31, 2016, the Star Inc stock had a market value of #31/share, Siena Co had a market value of $66/share, the Rewards Company stock had a market value of $49/share and Advance, Inc. stock had a market value of $20/share. Interest Company had 10,000 shares of no par stock outstanding that was issued for $150,000. For the year ending December 31, 2016, Interest Company had a net income of $105,000. No dividends were paid. (1) Prepare the Current Assets section of the balance sheet presentation for the available-for sale securities as of December 31, 2016. (2) Prepare the Stockholders' Equity section of the balance sheet as of December 31, 2016