Arctic Fans & Blowers invested $ 245,000 of extra cash in securities. Of the total amount invested, $ 115,000 was invested in bonds that Arctic plans to hold until maturity (the bonds were issued at par); $ 55,000 was invested in various equity securities that Arctic plans to hold for an indefinite period of time; and $ 75,000 was invested in the stock of various companies that Arctic intends to trade to make a short- term profit. At the end of the year, the market value of the held- to- maturity securities was $ 108,000; the market value of the trading securities was $ 52,000; and the market value of the available- for- sale securities was $ 85,000.Use the accounting equation to record all adjustments required at year end and indicate how the effects of each group of securities will be reported on the financial statements.