Monroe Corporation (MC) had the following investments as of 12/31/2015 and 12/31/2016.
			As of 12/31/2015		As of 12/31/2016		A.
			Market	Cost	Market	Cost	Classification, held-to-maturity, available-for-sale, or trading securities
1.	Bonds issued by ABC Company that pay 5% annual interest. The bonds mature in 2018 and MC has no plans to sell these bonds before the maturity date.		900,000	800,000	875,000	800,000
2.	Equity interest in Ruston Corporation that MC bought 1/1/2015. MC had hoped to sell this interest early in 2015 and still plans to sell as soon as they can recover their original cost.		480,000	500,000	470,000	500,000
3.	Equity interest in Bay Side purchased on 7/31/2015 with no intention to sell during 2017.		1,300,000	1,200,000	1,250,000	1,200,000
4.	Bonds issued by XYZ Corporation that pay 4.75% annual interest. The bonds mature in 2037, but MC believes they will need to sell the bonds before that date.		1,620,000	1,600,000	1,635,000	1,600,000
Ruston Corporation (RC) received the following from each of the investments during 2016.
1.	Interest income					40,000
2.	Dividend income					2,500
3.	Dividend income					None
4	Interest income					76,000
Questions:
A.		How would each of these investments be classified on MC's 12/31/2016 balance sheet?					Answer on this sheet.
B.		What dollar amounts would appear for each of these investments on MC's 12/31/2016 balance sheet?					Answer on sheet B&C
C.		How would MC report the earnings and changes in market value on their income statement/statement of comprehensive income for the year ended 12/31/2016?					Answer on sheet B&C