Journal entries and financial statement presentation of short-term securities available for sale. The following information summarizes data about Dostal Corporation’s marketable securities held as...

Journal entries and financial statement presentation of short-term securities available for sale. The following information summarizes data about Dostal Corporation’s marketable securities held as current assets and classified as securities available for sale: Fair Value Date Acquisition Selling Dec. 31, Dec. 31, Security Acquired Cost Date Sold Price 2008 2009 A . . . . . . . 2/5/2008 $60,000 6/5/2009 $72,000 $66,000 — B . . . . . . . 8/12/2008 $25,000 — — $20,000 $20,000 C . . . . . . . 1/22/2009 $82,000 — — — $79,000 D . . . . . . . 2/25/2009 $42,000 6/5/2009 $39,000 — — E . . . . . . . 3/25/2009 $75,000 — — — $80,000 a. Give all journal entries relating to these marketable equity securities during 2008 and 2009, assuming that the accounting period is the calendar year. b. Provide a suitable presentation of marketable securities in the balance sheet and related notes on December 31, 2008. c. Provide a suitable presentation of marketable securities in the balance sheet and related notes on December 31, 2009.