Indicate where each of the following items is reported on financial statements. Choose from the following categories: (a) current assets, (b) long-term investments, (c) current liabilities, (d) long-term liabilities, (e) other revenues and gains, (f) other expenses and losses, and (g) equity.
1. Trading securities
2. Unrealized gain on available-for-sale securities
3. Held-to-maturity securities (due in 15 years)
4. Unrealized gain on trading securities
5. Fair value adjustment—Trading