Question 3 The following information relates to the held-for-trading investments (\"HFI'I\") of Anders Corp. Acquisition Acquisition Date Selling Market Value Dec. 31 Security Date Cost Sold Price 2012 2013 2014 Alpha Apr. 13, 2012 $ 70,000 NA NA $68,000 $72,000 $69,000 Beta Aug. 24, 2012 45,000 May 2'7, 2013 52,000 48,000 NA NA Delta Jan. 8, 2013 35,000 NA NA NA 38,000 41,000 Omega Jan. 3, 2014 95,000 June 30, 2014 98,000 NA NA NA The Anders Corp. closes its books on December 31 each year. ["NA\" means not applicable] Required: a. Prepare journal entries relating to these held-for-trading investments for each year. (There are NO brokerage fees.) b. Show how the information regarding held-for-trading investments would be presented on the income statement and balance sheet for each year