Example #2: Yosef Company paid $100 to purchase a portfolio of debt securities. Yosef Company intends to hold these securities for the foreseeable future, although they could be sold at any time if the need arises. Interest received on the securities in the portfolio totaled $8 during the year. - Securities in the portfolio that were purchased for $20 were sold for $13. As of the end of the year, the portfolio is valued at $120. 1. At what amount will these securities be reported in the balance sheet at the end of the year? 2. How much investment-related income will be reported in the income statement for the year