At December 31, 2018, the held for trading investments for Pearl City Inc. are as follows: Cost Fair Value Security $21,800 A $19,100 12,800 14,100 20,100 C 21,900 $56,000 Totals $53,800 Part 2 Show the financial statement presentation of the held for trading investments and any related accounts at December 31, 2018. PEARLCITY INC. Statement of Financial Position (Partial) PEARLCITY INC. Income Statement (Partial) List of Accounts Accumulated Other Comprehensive Income Accumulated Other Comprehensive Loss Bonds Payable Cash Dividends Receivable Dividend Revenue Held for Trading Investments Income from Associates Interest Expense Interest Payable Interest Receivable Interest Revenue Investment in Associates Long-Term Investments Loss on Bond Redemption No Entry No Entry Realized Gain on Held for Trading Investments Realized Gain on Long-Term Investments Realized Loss on Held for Trading Investments Realized Loss on Investment in Associates Realized Gain on Trading Investments Realized Loss on Trading Investments Trading Investments Unrealized Gain on Held for Trading Investments Unrealized Gain on Long-Term Investments Unrealized Loss on Held for Trading Investments Unrealized Loss on Long-Term Investments Unrealized Gain on Trading Investments Unrealized Loss on Trading Investments