Starbuck's Annual Report Starbuck's includes the following items on its balance sheet for the year ended September 28, 2003 and September 29, 2002 (amounts in millions). Assume securities involved no purchases or sales except for long-term investments which were acquired during 2003. Their year end value equaled their cost. Short-term investments-Available-for-sale securities Short-term investments-Trading securities Long-term investments-Available-for-sale securities Equity and other investments 2003 2002 128.9 217.3 20.2 10.4 136.2 -0- 144.3 102.5 1. The investments are carried at fair value, except for the equity investments. Give the amount of net unrealized gain or loss in each of the first three investment accounts as of year-end 2003. 2. Estimate the effect on 2003 earnings before tax from changes in value of the investments that are accounted for as Available-for-sale securities. 3. Estimate the effect on 2003 earnings before tax from changes in value of the investments that are accounted for as Trading Securities. 4. Consult the footnotes in the appendix to determine why the goodwill account increased in 2003.