On December 31, 2012, Marsh Company held 1,000 shares of Xenon Company common stock in its portfolio of available-for-sale securities. The stock had cost $15 per share and has a current market value of $13 per share. The December 31, 2012, balance sheet showed the following: During 2013, Marsh acquired 900 shares of Yellow Company common stock for $18 per share and 800 shares of Zebra Company common stock for $22 per share. At the end of 2013, the respective market values per share were: Xenon, $14; Yellow, $17; and Zebra, $20. Required: 1. Prepare the journal entries necessary to record the purchase of the investments in 2013 and the adjusting entry needed on December 31, 2013. 2. What would Marsh disclose on its December 31, 2013, balance sheet related to these investments?