At December 31, 2013, McKnight Brothers Corp. had the following investments that were purchased during 2000, its first year of operations:

Trading Securities Cost Fair Value

Security A $700,000 $725,000

Security B $210,000 $200,000

Totals $910,000 $925,000

Securities Available for Sale:

Security C $500,000 $560,000

Security D $850,000 $865,000

Totals $1350,000 $1425,000

Securities to be held to maturity:

Security E $970,000 $980,000

Security F $412,000 $409,000

Totals $1382,000 $1389,000

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

Required:

Determine the following amounts at December 31, 2013:

1. Investments reported as current assets.

2. Investments reported as noncurrent assets.

3. Unrealized gain (or loss) component of income before taxes.

4. Unrealized gain (or loss) component of other comprehensive income.