At December 31, 2021, Cullumber Corporation had the following debt securities that were purchased during 2021, its first year of operation: Trading Securities: Security Totals Fair Cost Value Unrealized Gain (Loss) $84000 $ 63000 A $(21000) 23000 28000 5000 B Available-for-Sale Securities: $107000 $91000 $(16000) $79000 $87000 Security $8000 Y 94000 67000 Z (27000) $173000 $154000 Totals $(19000) All market declines are considered temporary. Fair value adjustments at December 31, 2021 should be established with a corresponding charge against ent Attempt in Progress Swifty Corporation provided the following information on selected transactions during 2021: Purchase of land by issuing bonds $950000 Proceeds from issuing bonds 2990000 Purchases of inventory 3800000 Purchases of treasury stock 599000 Loans made to affiliated corporations 1450000 Dividends paid to preferred stockholders 402000 Proceeds from issuing preferred stock 1570000 Proceeds from sale of equipment 306000 The net cash provided by financing activities during 2021 is O $4202000. $4519000. $3559000. $3157000