Corbit Company has marketable equity securities that have a fair market value at year-end that is $13,440 below their cost. Give the required entry if: a. The securities are current assets classified as trading securities. b. The securities are noncurrent assets classified as available-for-sale securities, and the loss is considered to be temporary is considered to be permanent. State where each of the accounts debited in a, b, and c would be reported in the financial c. The securities are noncurrent assets classified as available-for-sale securities, and the loss statements