Explain where each of the following items should appear in the financial statements of Reid and Right Corp, a publishing company: (1) After the retirement of the company's CEO, the company has decided to downsize its operations. This will include the elimination of the children's book segment of operations. (2) The company holds 500 shares in Dakota Corp. that originally cost $2,000; the shares now have a market value of $4,000. They are being accounted for as an available-for-sale investment.