On September 4, 2014, John Company purchased 1,000 shares of Garberr Company common stock for $76 per share as a short-term investment in securities classified as available-for-sale. On December 31, 2014, the stock had a fair value of $72 per share, and on March 10, 2015, Chester sold the stock for $80 per share.

Required:

In journal entry form, prepare the spreadsheet entries to record these transactions for John Company's 2014 and 2015 statement of cash flows.