Indicate where each of the following items $1$ through $5$ is reported on financial statements.

$\backslash$table$[[1.$ Unrealized gain on available$-$for$-$sale securities$,$Equity$],[2.$ Held$-$to$-$maturity securities $($due in $15$ years$),$Long$-$term investments$],[3.$ Loss on sale of debt investments,Other expenses and losses$],[4.$ Gain on sale of debt investments,$],[5.$ Fair Value Adjustment$-$Stock $($Short term$),]]$