FACTS: Montana had the following portfolio of securities at the beginning of the year: Cost Face Value Fair Value NA Trading AFS 80,000 60,000 45,000 41,000 45,000 100,000 HTM 98,000 110,000 During the year, Montana had the following transactions with respect to its security portfolio: 1. Bought one trading security with a fair value of $5,000. 2. Sold one trading security with an original cost of $20,000 for $18,000. 3. Sold one AFS security with an original cost of $11,000 for $17,000. 4. Sold one HTM security with an original cost of $10,000 for $11,000 5. Received interest from AFS securities of $900. 6. Received cash interest from HTM securities of $2,000 and recorded $1,000 of discount amortization. 7. Received Dividends from Trading securities of $1,500 At the end of the year the fair value of the portfolio is: Fair Value Trading 95,000 AFS 47,000 Focus At the end of the year the fair value of the portfolio is: Fair Value Trading 95,000 AFS 47,000 HTM 92,000 Assuming these are the only transactions for the year complete the table: Account Use debit and (credit) notation FV ADJ - Trading AFS @ Cost FV ADJ - AFS HTM @ Cost FV AD) - HTM Net Income OCI AOCI