$3$a$.)$Marion Company owns $5,000$ shares of Stock B$.$ Marion received dividends of $$0\mathrm{.}80$ per share from Stock B$.$ These equity securities are classified as trading securities by Marion.Which ONE of the following should be included in the journal entry necessary on Marions books to record the receipt of the cash dividends?$*$ CREDIT Dividend Revenue for $$4,000*$ CREDIT Unrealized Gain on Trading Securities for $$4,000*$ DEBIT Investment in Trading Securities for $$4,000*$ DEBIT Dividend Revenue for $$4,0003$b$.)$On January $1,20$X$1,$ Glenwood Company issued bonds with a coupon rate of $7\%$ and a face amount of $$3,000.$ The bond interest payments are made twice each year on June $30$ and on December $31.$ The bonds mature in $12$ years. The market interest rate for bonds with the same degree of riskiness is $10\%$ compounded semi$-$annually.On January $1,20$X$1,$ Investor Company purchased all of the Glenwood Company bonds when they were issued. Given the market interest rate of $10\%$ compounded semi$-$annually, the total purchase price was $$2,379\mathrm{.}06.$ Investor Company has classified this investment in bonds as a HELD$-$TO$-$MATURITY investment. What is the amount of interest revenue that Investor Company will report with respect to the June $30,20$X$1$ receipt of interest of $$105\mathrm{.}00($$$3,000\backslash$times $\mathrm{.}07\backslash$times $6/12)?$ Investor Company uses the effective interest amortization method.$*$ $$105\mathrm{.}00*$ $$118\mathrm{.}95*$ $$150\mathrm{.}00*$ $$113\mathrm{.}953$c$.)$On Jan. $1,20$X$1,$ Huntsville Company purchased the following securities and classified them as indicated:SecurityTypeClassificationCostABondTrading$$5,000$BStockTrading$27,500$CBondAvailable for sale$$10,000$DStockAvailable for sale$17,000$The chief financial officer $($CFO$)$ is reviewing the work of the staff accountant who performed the security classifications. With no more evidence than this listing, the CFO notices that one of the securities has been incorrectly classified. Which one?$*$ Security D$*$ Security B$*$ Security A$*$ Security C$3$d$.)$ On January $1,20$X$1,$ Spring Lake Company purchased several debt securities $($bonds$).$ The cost of these bonds, their classifications, and fair market values on December $31,20$X$1$ are as follows:SecurityTypeClassificationCostMarket Value $($end $20$X$1)$ABondTrading$$5,000$$$3,200$BBondTrading$27,50036,700$CBondAvailable for sale$$10,000$$$14,000$CBondAvailable for sale$9,2006,000$Compute the TOTAL amount of net UNREALIZED increase or decrease that will be reported in Spring Lake Companys OTHER COMPREHENSIVE INCOME for $20$X$1.$ Note: Ignore any income tax impact. Also, unrealized gains and losses included in net income are NOT included in OTHER comprehensive income.$*$ Net increase of $$7,400*$ Net increase of $$800*$ Net increase of $$9,000*$ Net increase of $$6,000$