Identify where each of the following items would be reported in the financial statements.

. Loss on sale of investments in stock.

. Unrealized gain on non-trading securities.

. Fair value adjustment—trading.

. Interest earned on investments in bonds.

On BWN . Unrealized loss on trading securities.

Use the following possible categories:

Balance sheet:

Current assets Current liabilities Investments Long-term liabilities Property, plant, and equipment Stockholders’ equity Intangible assets Income statement:

Other revenues and gains Other expenses and losses