On September 4, 2016, Chester Fish Company purchased 1,000 shares of Christopher Company common stock for $76 per share as a short-term investment in securities classified as available-for-sale. On December 31, 2016, the stock had a fair value of $72 per share, and on March 10, 2017, Chester sold the stock for $80 per share.

Required:

In journal entry form, prepare the spreadsheet entries to record these transactions for Chester Fish Companys 2016 and 2017 statement of cash flows.