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Jill Hollern is the controller of Chavez Inc. At December 31, the company's investments in trading securities cost $74,000. They have a fair value of

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Jill Hollern is the controller of Chavez Inc. At December 31, the company's investments in trading securities cost $74,000. They have a fair value of $72,000. How would Jill report the data if the investments were long-term and the securities were classified as available-for-sale

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