(APPENDIX) RECORDING AVAILABLE-FOR-SALE SECURITIES TRANSACTIONS INCLUDING A SALE AFTER ADJUSTMENT TO THE ALLOWANCE ACCOUNT

Morton Products had no investment in available-for-sale securities at January 1, 2009. During 2009, Morton engaged in the following marketable security transactions:
a. Purchased 400 shares of Sterling Company stock for $24 per share.
b. Purchased 600 shares of Burt Corporation stock for $32 per share.
c. Received a $2-per-share dividend on the Sterling stock.
d. Sold 250 shares of the Sterling stock for $27 per share.
At the end of 2009, the Sterling stock had a market value of $26 per share, and the Burt stock had a market value of $29 per share.