***these two pictures are part of the same question.

Balance Sheet Presentation of Available-for-Sale Investments During Year 1, its first year of operations, Galileo Company purchased two available for sale investments as follows: Security Shares Purchased Cost Hawking Inc. 570 $19,380 Pavlov Co. 1,540 27,258 Assume that as of December 31, Year 1, the Hawking Inc. stock had a market value of $40 per share and the Pavlov Co. stock had a market value of $32 per share. Galileo Company had net income of $149,700 and paid no dividends for the year ending December 31, Year 1. All of the available for sale investments are classified as current assets. a. Prepare the Current Assets section of the balance sheet presentation for the available-for-sale investments Galileo Company Balance Sheet (selected items) December 31, Year 1 Assets Current Assets: b. Prepare the Stockholders' Equity section of the balance sheet to reflect the earnings and unrealized gain (loss) for the available-for- sale investments. Galileo Company Balance Sheet (selected Stockholders' Equity items) December 31, Year 1 Stockholders' Equity