2) A reclassification adjustment for investments is reponed in the A) stockholders' equity section of the balance stveet. B) income statement as an Other revenue or expense C) statement of stockholders equity. D) statement of comprehensive income as other compretienstve income. 3) On December 29,2026, Bol Company sold a debi security that had been purchaved on January 4, 2025. Bol owned no other debi securities. An unrealized holding losi was reported in the 2025 income statement. A realized gain was reponed in the 2026 income statement. The debt security was classified as and is 2025 makel price decline was its 2026 markel price recovery. A) available for sale; less than B) available for salo; grealer than C) trading: greater than D) trading, less than 4) Porzingis Corporation declares and distributes a cash dividend that is a resull of curreal earnings. How will the receipt of those dividends affect the investment account of the investor under each of the following accouning melhods? A) Fair Value Method - No Effect; Equity Method - No Effect B) Fair Value Method - No Effect; Equity Method - Decrease C) Fair Value Method - Decrease; Equily Method-No Eifecl D) Eair Value Method - Increase; Equily Method-Decrease