He miper tovo Investments Unrealized gains net income retained earnings (AFS debt) Or, other comprehensive income AOCl (passive equity, trading debt) Or, not recognized (significant influence equity, HTM debt) Question 3 Investments: On January 1 , purchase 100$1,0007% bonds for $88,628; mature in five years; effective rate is 10%. Market value end of year 1 is $94,000, end of year 2 is $94,500. Account for first two years if: 1. HTM 2. AFS