Compare and contrast each of the following pairs of accounts:

a. For securities available for sale: Unrealized Holding Gain (or Loss) on Marketable Equity Securities and Unrealized Holding Gain (or Loss) on Investments in Securities

b. Dividend Revenue, and Equity in Earnings of Unconsolidated Affiliates

c. Equity in Earnings of Unconsolidated Affiliate, and Minority Interest in Earnings of Con- solidated Subsidiary

d. Minority Interest in Earnings of Consolidated Subsidiary, and Minority Interest in Net Assets of Consolidated Subsidiary