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How to register in cash flow Held-to-maturity securities carried at a cost of $25,000 on December 31, 2019, were sold in 2020 for $30,000. The

How to register in cash flow Held-to-maturity securities carried at a cost of $25,000 on December 31, 2019, were sold in 2020 for $30,000.

The gain was incorrectly charged directly to Retained Earnings.

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