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Minimum Company purchased debt securities for $100,000 and classified them as available-for-sale securities on September 15, 2020. At December 31, 2020, the current fair value

Minimum Company purchased debt securities for $100,000 and classified them as available-for-sale securities on September 15, 2020. At December 31, 2020, the current fair value of the debt securities was $105,000. How should the investment be reported in the 2020 financial statements?

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