On December 31, 2021, Daytona, Inc. had the following investments that were purchased during 2021, its first year of operations:

Amortized Fair Cost Value

Trading Securities $ $

ABC, Inc 1,800,000 1,820,000

HIJ, Inc 210,000 200,000

Securities Available-for-Sale

DEF, Inc 1,400,000 1,560,000

LMN, Inc 1,800,000 1,830,000

Securities to be Held-to-Maturity

OPQ, Inc 980,000 1,000,000

UVW, Inc 1,230,000 1,220,000

During 2021, Daytona, Inc. did not sell any investments. All securities except LMN, Inc., and UVW, Inc. are considered short-term investments. Additionally, none of the fair value changes is considered permanent.

Required:

1. Which investments will be reported as current assets?
2. Which investments will be recorded as noncurrent assets?
3. What will be the unrealized holding gain or loss recognized in net income?
4. What will be the unrealized holding gain or loss recognized in other comprehensive income in shareholders' equity?