13. Identify where each of the following items would be reported in the financial statements 1. 2. 3. 4. Loss on sale of investments in stock. Unrealized gain on available-for-sale securities. Fair value adjustment-trading Interest earned on investments in bonds. Unrealized loss on trading securities. 5. Use the following possible categories: Balance sheet Current assets Investments Property, plant, and equipment Intangible assets Current liabilities Long-term liabilities Stockholders' equity Income statement: Other revenues and gains Other expenses and losses