On October 4, 2010, Collins Company purchased 100 shares of Steph Company common stock for $64 per share as a temporary investment in securities available for sale. On December 31, 2010, the stock had a fair value of $63 per share, and on February 8, 2011, Collins sold the stock for $67 per share.
Required:
In journal entry form, prepare the worksheet entries to record these transactions for the Collins Company 's 2010 and 2011 statement of cash flows.