All of the following forms of organization expose their owners to personal liability for the business's obligations EXCEPT: DA Proprietorship OB Joint venture IDC General partnership COD. Subchapter $ corporation 5. When recording "Available for salo" securities, which of the following is NOT a requirement! OA. The securities must be recorded at fair value OB. The securities are designated for sale in the short term Oc. Realized gains and losses are taken into current income OD Unrealized gains and losses are included in Other Comprehensive Income