Subhan Trading Corporation through its intensive efforts for collection of its accounts receivables during the recent past period has some surplus funds in its working capital. The management wishes to generate some financial benefits from these available funds through investment in equity shares. According by the corporation availed some opportunities and invested funds in the marketable securities as under:- 1) Purchased 1,500 shares of Kohinoor Mills Ltd of Rs. 100 each par value, at Rs. 250 each as on 28 September 2020 which have the market value of Rs. 300 each as on 30 June 2021. 2) Acquired 2,000 shares of Saif Group of Industries Ltd of Rs. 50 each par value at Rs. 85 each on 15 March, 2021 which have the market value of Rs. 100 each as at 30 June, 2021. Required 1) Record the purchase of marketable securities of both the companies in the accounting books. 2) 3) Record the increase in the market price of investment in the accounts. Present the marketable securities in the financial statements in compliance to mark to market concept of securities.