On September 1, 2022, Walloon purchased $100,000, 8% bonds at 102 plus accrued interest. The bonds mature on 1/1/25. Straight-line amortization is used. Annual interest is collected each January 1. Walloon should report on the 12/31/22 balance sheet an Interest Receivable of: Select one: O a. $8,000 O b. $4,833 O c. $2,667 O d. $4,000 O e. $5,333 Escanaba Investments Co. has an inventory of marketable debt securities that it plans to sell in the very near future. How should Escanaba classify these securities, and how should it report unrealized gains and losses from these securities? Select one: O a. Trading; Separate component of other comprehensive income b. Available-for-Sale; Component of income from operations O c. Trading; Component of income from operations Od. Held-to-Maturity; Component of income from operations O e. Available-for-Sale; Separate component of other comprehensive income