19. bizing unrealize nd as a separate Bains or losses and are included as other y a corporation which are accounted for by recognizing included as other comprehensive income and as Debt securities acquired by a cor holding gains or loss component of stockholders' equity are held-to-maturity debt securities. trading debt securities. available-for-sale debt securities. never-sell debt securities. b. d. 20. A generally accepted method of valuation is 1. trading securities at market value. accounts receivable at net realizable value. 3. inventories at current cost. a. 1 b. 2 c. 3 d. 1 and 2 WNH