3. In 2021, Green Corp. held trading securities as an investment. At the end of 2021, Green made the following year-end entry to adjust the trading securities to their fair value: Debit Credit 12/31/21 Investment in Trading Securities 7,000 Unrealized Holding Gain/Loss 7,000 Question: On the indirect reconciliation for the statement of cash flows, how should Green account for the unrealized holding gain/loss on its trading securities? A. $7,000 should be added to net income B. $7,000 should be subtracted from net income C. The holding gain/loss can be ignored on the reconciliation. 4. In 2021, Green Corp. held available-for-sale securities as an investment. At the end of 2021, Green made the following year-end entry to adjust the available-for-sale securities to their fair value: Credit Debit 20,000 12/31/21 Unrealized Holding Gain/Loss Allowance for Change in Fair Value 20,000 Question: On the indirect reconciliation for the statement of cash flows, how should Green account for the unrealized holding gain/loss on its available-for-sale securities? A. $20,000 should be added to net income B. $20,000 should be subtracted from net income C. The holding gain/loss can be ignored on the reconciliation. 5. The "indirect method", as opposed to the "direct method", can be used to prepare which section(s) of the Statement of Cash Flows? A. Only the operating activity section B. Only the investing activity section C. Only the financing activity section D. The investing, financing, and operating activity sections