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12. The Gain on resale of portfolio shares account: to. Presented in the Statement of Income and Expenses b. It is presented as Other comprehensive

12. The Gain on resale of portfolio shares account: to. Presented in the Statement of Income and Expenses b. It is presented as Other comprehensive income. c. It is recorded directly under Accumulated other comprehensive income. d. Does not exist

13. What type of financial statement item represents the payment of a dividend in cash? to. Distribution to owners (Distribution to owners) b. Spent c. Loss d. Investments by owners

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