a. Use the financial statement effects template to record the following four transactions involving investments in marketable securities classified as trading. (1) Purchased 12,000 common shares of Liu, Inc., for exist12 cash per share. (2) Received a cash dividend of exist1.10 per common share from Liu. (3) Year-end market price of Liu common stock was exist11.25 per share. (4) Sold all 12,000 common shares of Liu for exist133, 800. b. Using the same transaction information as above, complete the financial statement effects template (with amounts and accounts) assuming the investments in marketable securities are classified as available-for-sale