Identify where each of the following items would be reported in the financial statements.

1. Interest earned on investments in bonds.

2. Market adjustment—available for sale.

3. Unrealized loss on available for sale securities.

4. Gain on sale of investments in stock.

5. Unrealized gain on trading securities.

Use the following possible categories:

Balance sheet:

Current assets

Current liabilities

Investments

Long term liabilities

Property, plant, and equipment

Stockholders’ equity

Intangible assets

Income statement:

Other revenues and gains

Other expenses and losses