Use the financial statement effects template to record the accounts and amounts for the following four transactions involving investments in marketable equity securities. a. Purchased 28,000 common shares of Heller Co. at $16 cash per share. b. Received a cash dividend of $1.25 per common share from Heller. c. Yearend market price of Heller common stock is $17.50 per share. d. Sold all 39,200 common shares of Heller for $441,840 cash. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount.

Balance Sheet Income Statement Cash Asset Contrib. Capital Earned Capital ction Liabilities Revenues Expenses = Noncash Assets 448000 - Net Income 0 -448000 0 0 0 0 0 = N/A N/A 0 0 0 0 0 0 0 = 0 N/A N/A 0 0 = 0 0 0 0 0 = 0 N/A N/A 0 0 = 0 0 0 0 0 = 0 N/A N/A