$13$ On January $1,20$X$1,$ Spring Lake Company purchased several debt securities $($bonds$).$ The cost of these bonds, their classifications, and fair market values on December $31,20$X$1$ are as follows:

$\backslash$table$[[$Security$,$Type,Classification,Cost,Market Value $($end $20$X$1)],[$A$,$Bond,Trading,$$5,000,$$$3,200$