On 31 December 20X6, TKB Company's investments in equity securities were as follows: Carrying Value AOCI: Equity Reserve: Holding Gains and Losses (Cumulative) FVOCI-Equity investment Gold Corp., common shares FVTPL investment $763,500 $42.230 loss 781,300 MacKinnon Corp., common shares AC investment Walsh Ltd. 796 bonds, $300,000 par value Significant-influence investment Orr Ltd. 297,000 2,394,000 4. TKB reclassifies the Orr common shares as a FVTPL investment when the fair value is $2,519,000. What accounting is required for this reclassification? 5. What is the rule for classifications in and out of the FVOCI-Equity category