Entries for Available-for-sale securities, Intermediate Accounting II (343) EverOne Co. has the following securities in its trading portfolio of securities on December 31, 2013 Investestments (available-for-sale) Cost Fair Value 1,200 Shares of Dora Corp. Common Stock 150,000 120,000 800 Shares of Swiper Inc., Common Stock 175,000 200,000 All securities were purchased in 2013. In 2014 EverOne Co. completed the following securities transactions: March 1 Sold 1200 shares of Dora Corp. common stock @ $30 less fees paid of $1500. April 1 bought 500 shares of Boots Co. common stock @ $50 plus fees paid of $500 EverOne portfolio of available-for-sale securities appeared as the following on December 31, 2014: Investestments (available-for-sale) Cost Fair Value 800 Shares of Swiper Inc. common stock 175,000 215,000 500 Shares of Boots Co. common stock 20,000 a) 2013 Adjusting entries b) The sale of Dora Corp. stock c) The purchase of Boots Co. stock d) 2014 Adjusting entries e) 2014 Balance Sheet and Income Statement