At December 31, 2021, Hull-Meyers Corp. had the following investments that were purchased during 2021, its first year of operations: Amortized cost Fair Value Trading Securities: Security A $ 930,000 $ 943,000 Security B 135,000 129,400 Totals $ 1,065,000 $ 1,072,400 Securities Available-for-Sale: Security C $ 730,000 $ 807,000 Security D 930,000 946,200 Totals $ 1,660,000 $ 1,753,200 Securities to Be Held-to-Maturity: Security E $ 520,000 $ 530,600 Security F 645,000 639,400 Totals $ 1,165,000 $ 1,170,000 No investments were sold during 2021. All securities except Security D and Security F are considered short-term investments. None of the fair value changes is considered permanent.