Access the FASB's Codification Research System at the FASB website Required: Determine the specific citation for accouting for each of the following items: 1. Unrealized holding gains for traiding secuties should be included in earnings 2. Under the euqity method, the investor accounts for its share of the earnings or lossses of the investee in the periods they are reported by the investee in its financial statements. 3. Transfers of securities between categories shall be accounted for at fair value 4. Disclosures for available-for-sale securities should include total losses for securities that have net losses included in accumulated comprehensive income