On January 1, 2020, A Corp. had the following investments:

Classification	Investment	Market Value	Maturity Value	Cost
Trading	K Inc. bonds	$1,900		$1,800
Trading	S Co. bonds	3,100		3,000
Held-to-maturity	G Inc. bonds (due 12/31/2022)		$10,000	9,700

During the year, A Corp. acquired M Co. bonds for $1,000 and classified it as trading. At year-end, the M Co. bonds have fair market value of $1,200. The K Inc. investment on December 31 had a fair market value of $2,500. The S Co. investment had a December 31 market value of $3,500, and the G Inc. bonds had a December 31 market value of $9,850.

Required:

Indicate the balance sheet classification and where unrealized holding gains/losses would appear on the December 31, 2020 financial statements for each investment.

Classification	Balance Sheet Valuation
Current AssetsCurrent LiabilitiesLong-term InvestmentsShort-term Investments : Trading Securities (at fair value)	$fill in the blank 2
Current AssetsCurrent LiabilitiesLong-term InvestmentsShort-term Investments : Held-to-maturity (amortized cost)	FILL in the blank