ndicate where each of the following items 1 through 5 is reported on financial statements. Current assets 1. Unrealized gain on available-for-sale securities -- 2. Held-to-maturity securities (due in 15 years) 3. Loss on sale of debt investments 4. Fair Value Adjustment-Stock (Short term) 5. Unrealized gain on trading securities Equity Long-term investments Other expenses and losses Other revenues and gains Long-term liabilities Current liabilities