14.Company ABC classifies your debt investment as Available for sale. If by the end of the year the investment increases in value, the company will report:

1. An UNrealized gain on the income and expense statement
2. A realized gain in comprehensive income and in the Owners' Equity section of the Statement of Situation
3. A gain NOT realized in comprehensive income and in the Owners' Equity section of the Statement of Situation
4. A realized gain on the income and expense statement

17. The Statement of Cash Flows prepared under the indirect method begins with:

1. Depreciation expense
2. Gains
3. Net income
4. Losses