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At the beginning of first quarter 2020, the bank buys an available-for-sale security for $150. At the end of the first quarter the price is

At the beginning of first quarter 2020, the bank buys an available-for-sale security for $150. At the end of the first quarter the price is $170. The bank sells the security at $180 at the end of the second quarter 2020.

During the second quarter 2020 (i.e. between the beginning and the end of the second quarter) the bank shareholders' equity ______________, the retained profit ___________________ and the capital reserve _____________________..

A.

increased by $10; increased by $30; increased by $20

B.

increased by $10; increased by $30; decreased by $20

C.

did not change; increased by $30; decreased by $30

D.

increased by $30; increased by $10; increased by $20

E.

decreased by $10; decreased by $30; increased by $20

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