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At December 31, 2013, Hull-Meyers Corp. had the following investments that were purchased during 2013, its first year of operations: Cost Fair Value Trading Securities:

At December 31, 2013, Hull-Meyers Corp. had the following investments that were purchased during 2013, its first year of operations:

Cost Fair Value
Trading Securities:
Security A $ 980,000 $ 993,000
Security B 185,000 180,200






Totals $ 1,165,000 $ 1,173,200












Securities Available-for-Sale:
Security C $ 780,000 $ 852,000
Security D 980,000 998,200






Totals $ 1,760,000 $ 1,850,200












Securities to Be Held-to-Maturity:
Security E $ 570,000 $ 581,600
Security F 695,000 689,400






Totals $ 1,265,000 $ 1,271,000













No investments were sold during 2013. All securities except Security D and Security F are considered short term investments. None of the fair value changes is considered permanent.

Required:

Compute the below table to calculate the following.

Reported on Balance Sheet as: Unrealized gain (loss) included in:
Current assets Noncurrent assets Net Income (I/S) Other Comprehensive Income (OCI) Total Comprehensive Income
Trading Securities
Security A $993,000 $13,000 $13,000
Security B $180,200 $(4,800) $(4,800)
Securities Available-for-Sale
Security C $852,000 $72,000 $72,000
Security D $998,000 $18,000 $18,000
Securities to be Held-to-Maturity
Security E $570,000
Security F $695,000
Totals $2,595,200 $1,693,000 $8,200 $90,000 $98,200

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