On January 1, 2016, a company's balance sheet reports its investments in debt securities as follows: Assets Investment in trading securities $170,000 Investment in AFS securities 90,000 Investment in HTM securities 228,299 Equity Accumulated other comprehensive income: Unrealed in losses) on AFS securities $5,000 Additional information a. The HTM securities are $220,000 face value securities purchased on January 1, 2014, at a yield of 4%. The securities have a 4-year total life and pay interest annually on December 31, at a coupon rate of 6% b. The trading securities on hand on January 1 were sold in 2016 for $190,000, More trading securities were purchased for $110,000. They are still on hand at December 31, 2016, and have a fair value of 5115,000 d. AFS securities, originally purchased for $28,000 with a carrying value of $26,000 as of January 1, 2016, were sold for $32,000 e AFS securities on hand at December 31, 2016, have a fair value of $83,000 Investment in HTM securities reported on the December 31, 2016 balance sheet is On January 1, 2016, a company's balance sheet reports its investments in debt securities as follows: Assets Investment in trading securities $170,000 Investment in AFS securities 90,000 Investment in HTM securities 228,299 Equity Accumulated other comprehensive income: Unrealed in losses) on AFS securities $5,000 Additional information a. The HTM securities are $220,000 face value securities purchased on January 1, 2014, at a yield of 4%. The securities have a 4-year total life and pay interest annually on December 31, at a coupon rate of 6% b. The trading securities on hand on January 1 were sold in 2016 for $190,000, More trading securities were purchased for $110,000. They are still on hand at December 31, 2016, and have a fair value of 5115,000 d. AFS securities, originally purchased for $28,000 with a carrying value of $26,000 as of January 1, 2016, were sold for $32,000 e AFS securities on hand at December 31, 2016, have a fair value of $83,000 Investment in HTM securities reported on the December 31, 2016 balance sheet is