Exercise 16-12 a-b (Part Level Submission) (Video) Sandhill Company has the following data at December 31, 2020. Securities Cost Fair Value Trading $118,600 $123,200 Available-for-sale 103,800 90,600 The available-for-sale securities are held as a long-term investment. (a) (b) Indicate the statement presentation of each class of securities and the related unrealized gain (loss) ace Sandhill Company Balance Sheet (Partial) December 31, 2020 Current Assets 123200 Investments Sandhill Company Income Statement (Partial) December 31, 2020 Sandhill, Company Comprehensive Income Statement December 31, 2020 Other Comprehensive Income Unrealized Loss On Available-for-Sale Securities 13200 (a) leo) (b) udy Indicate the statement presentation of each class of securities Sandhill Company Balance Sheet (Partial) 2030 Current Assets Current Liabil ities Intangible Assets Debt investments, at fair value Investments Long-term Liabilities Property, Plant and Equipment Short-term, at fair value Stockholders' Equity Total Assets Total Current Assets Total Current Liabilities Total Intangible Assets Total Liabilities Total Liabilities and Stockholders' Equity Total Long-term Investments Total Long-term Liabilities Total Property, Plant and Equipment Total Stockholders' Equity Accumulated Other Comprehensive Income Sandhill, Company Comprehensive Income Statement December 31, 2020 Other Comprehensive Income Unrealized Loss On Available-for-Sale Securities 1320 Current Assets Investments Dividends Expenses Gross Profit / (Loss) tial) Income Before Income Taxes Income From Operations Net Income / (Loss) Net Sales Retained Earnings, January 1 Retained Earnings, December 31 Sales Revenues Total Expenses mpany me Statement Total Operating Expenses Total Revenues Operating Expenses Other Expenses and Losses Other Revenues and Gains Unrealized Gain on Trading Securities e Securities #