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At December 31, 2022, the trading debt securities for Pharoah, Inc. are as follows. Security Cost $18,470 A B C Total 13,100 24,350 $55,920

At December 31, 2022, the trading debt securities for Pharoah, Inc. are as follows. Security Cost $18,470 A B C Total 13,100 24,350 $55,920 Fair Value $14,530 13,403 16,910 $44,843 (62) Show the income statement presentation at December 31, 2022, after adjustment to fair value. Pharoah, Inc. Income Statement

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