Wendy Walner is the controller of G-Products, Inc. At December 31 the company's investments in trading securities

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Wendy Walner is the controller of G-Products, Inc. At December 31 the company's investments in trading securities cost $\$ 74,000$ and have a fair value of $\$ 70,000$. Indicate how Wendy would report these data in the financial statements prepared on December 31

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