Preparation of Journal Entries for Western Trading Co.

"At December 31, 2007, Western trading Co. owned the following investments in the capital stock of publicly owned companies (all classified as available-for-sale securities). Supplies, Inc. (4,000 shares: cost $30 per share; market value, $45): a- Illustrate the presentation of marketable securities in Western’s balance sheet at December 31, 2007. "