In help on 2 and 3,

2. Identify and explain the three types of classifications for investments in debt securities. How unrealized holding gains and losses should be reported for each?

3. If the cost of a financial investment (either in bonds or in stocks) is $5,000, and its fair value adjustment account has a debit balance of $200. At what amount do you report the investment on the balance sheet? What does this amount mean?