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.

Beginning Balance					Ending Balance
Security	Cost	FMV	Purchase	Sales	Cost	FMV
A	600	800			600	840
B	380	300			380	275
C	100	140		150		-
D			700		700	710
TOTAL	1080	1240	700	150	1680	1825

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?