During 2016, Dana Company decided to begin investing its idlecash in marketable securities. The information contained belowrelates to Dana’s 2016 marketable security transactions:

Feb. 3	Purchased 3,000 shares of Blair Company common stock for $12per share.
Apr. 1	Purchased $20,000 face value of Solomon Inc. 12% bonds at parplus accrued interest; interest on the bonds is payable each June30 and December 31.
Jun. 30	Received the semiannual interest on the Solomon bonds and a$0.25 per share dividend on the Blair common stock.
Sept. 1	Purchased 4,000 shares of Woodman Corporation common stock for$22 per share.
Nov. 1	Purchased $30,000 face value of Edwards Company 11% bonds atpar plus accrued interest; interest on the bonds is payable eachJune 1 and December 1.
Dec. 1	Received the interest on the Edwards bonds and sold the bondsfor $30,300.
Dec. 30	Received a $0.25 dividend per share on the Blair common stockand sold all the shares for $35,300.
Dec. 31	Received the interest on the Solomon bonds. The followinginformation is available concerning the year-end marketprices:

Security	Quoted Market
Solomon 12% bonds	$20,200
Woodman common (per share)	23

Required:

1.	Record Dana’s investment transactions for 2016.
2.	Show the items of income or loss on temporary investments Danareports on its 2016 income statement.
3.	Show the carrying value of Dana’s investment account on itsDecember 31, 2016, balance sheet.