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Adams Industries holds 40,000 shares of Glasier Co., a large public company. On December 31, 2021, and December 31, 2022, the market value of the

Adams Industries holds 40,000 shares of Glasier Co., a large public company. On December 31, 2021, and December 31, 2022, the market value of the share is $95 and $100 per share, respectively. What are the appropriate reporting categories for this investment and at what amount will it be reported in the 2022 statement of financial position?

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