The following information pertains to Botter Supply Co. for Year 1:

1. Purchased $104,800 of marketable investment securities.
2. Earned $5,600 of cash investment revenue.
3. Sold for $26,800 securities that cost $24,924.
4. The fair value of the remaining securities at December 31, Year 1, was $91,200.

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					Cash Flow
Event No.	Cash	+	Investment Securities	=	Liabilities	+	Retained Earnings	+	Unrealized Gain	Revenue / Gain		Expense / Loss	=	Net Income
(1) Held-to-Maturity
1.	(104,800)		104,800												(104,800)	IA
2.
3.
4.
Total	(104,800)	+	104,800	=	0	+	0	+	0	0		0	=	0	(104,800)
(2) Trading
1.
2.
3.
4.
Total	0	+	0	=	0	+	0	+	0	0		0	=	0	0
(3) Available-for-Sale
1.
2.
3.
4.
Total	0	+	0	=	0	+	0	+	0	0		0	=	0	0

What is the amount of net income under each of the three classifications?

Held to maturity-

Trading-

Available for sale-

What is the change in cash from operating activities under each of the three classifications? (List any cash outflows with a minus sign.)

Held to Maturity-

Trading-

Available for sale-