The following information pertains to Botter Supply Co. for Year 1: 1. Purchased $96,500 of marketable investment securities. 2. Earned $5,100 of cash investment revenue. 3. Sold for $26,300 securities that cost $24,459. 4. The fair value of the remaining securities at December 31, Year 1, was $91,500. Required a. Record the four events in a statements model like the following one. Use a separate model for each classification: (1) held to maturity, (2) trading, and (3) available for sale. In the Cash Flow column, indicate whether the event is an operating activity (OA), investing activity (IA), financing activity (FA), or net change in cash (NC). Use NA to indicate that an element was not affected by the event. The first event for the first classification is shown as an example. (Enter any decreases to account balances and cash outflows with a minus sign.) BOTTER SUPPLY CO. Horizontal Statements Models Balance Sheet Income Statement Investment Securities Liabilities + Retained Earnings Unrealized Revenue / Gain Gain Expense / Loss Net Income Cash Flow Event No. Cash (1) Held-to-Maturity 1. (96,500) 2. 96,500 (96,500) IA 3. 4 Total (2) Trading 1. 2. 3 4