A government held the following equity securities in its debt service fund as of January 1, 2018. During 2018 it engaged in the following transactions as indicated. Security Beginning Bal. Cost FMV 600 380 300 100 140 800 Ending Bal. Purch. Sales Cost FMV 600 840 380 275 150 700 700 710 7 001501,680 1,825 C Total 1,080 1,240 A. Ignoring dividends, what would be the effect of the transactions on 2018 debt service fund revenues or expenditures? By how much would the fund increase or decrease? B. What would be the effect of the transactions on 2018 governmentwide revenues or expenses