1. Identify how are each of the five classes of security (Trading; AFS; HTM; Significant Influence; and, Controlling Interest) are reported on the balance sheet: (i) whether it is a current or long-term asset; and. (ii) at what value
2. Prepare theJEfor the receipt of $500cash dividendsfor each class of the equity securities below:

• Trading
• Available for sale
• Significant influence
• Controlling interest

3. Prepare theJEfor the receipt of $500 cash forinterest earnedfor each of the different scenarios. Trading, AFS, and, HTM securities. (Note that the recording of interest earned is the same for all three of the debt securities.)