Number 25 please

1. Prepare the appropriate journal entry to record the issuance of the note. 2. Determine the effective interest rate. 21. For trading securities, when are unrealized holding gains and losses are included in earnings? 22. Holding gains and losses on trading securities are included in earnings because: 23. In the statement of cash flows, inflows and outflows of cash from buying and selling trading securities typically are considered: 24. The fair value of debt securities not regularly traded can be most reasonably approximated by: 25. Hawk Corporation purchased 10,000 shares of Diamond Corporation stock in 2010 for $50 per share and classified the investment as securities available for sale. Diamond's market value was $60 per share on December 31, 2011, and $65 on December 31, 2012. During 2013, Hawk sold all of its Diamond stock at $70 per share. In its 2013 income statement, Hawk would report a gain of