classified as available-for-sale securities. The annual reporting period of Jules Company ends December 31 . Assume the effective interest method of amortization of any discounts or premiums. Note: When answering the following questions, round answers to the nearest whole dollar. f. Determine the impact on the following financial statement categories for the year assuming no transactions other than those of the AFS securities. Note: Use a negative sign to indicate a loss. g. Determine the balance in the Investment account on the balance sheet of December 31 . Investment in AFS securities, Dec. 31: $ x