On October 4, 2016, Collins Company purchased 100 bonds of Steph Company for $6,400 as a short-term investment in securities classified as available for sale. On December 31, 2016, the bonds had a fair value of $6,300, and on February 8, 2017, Collins sold the bonds for $6,700.

Required:

In journal entry form, prepare the spreadsheet entries to record these transactions for Collins Company's 2016 and 2017 statement of cash flows.