Part-1

At December 31, 2021, Hull-Meyers Corp. had the following investments that were purchased during 2021, its first year of operations:

	Amortized cost			Fair Value
Trading Securities:
Security A	$	965,000			$	979,500
Security B		170,000				164,600
Totals	$	1,135,000			$	1,144,100
Securities Available-for-Sale:
Security C	$	765,000			$	838,500
Security D		965,000				982,600
Totals	$	1,730,000			$	1,821,100
Securities to Be Held-to-Maturity:
Security E	$	555,000			$	566,300
Security F		680,000				674,700
Totals	$	1,235,000			$	1,241,000

No investments were sold during 2021. All securities except Security D and Security F are considered short-term investments. None of the fair value changes is considered permanent. Required: Complete the following table. (Amounts to be deducted should be indicated with a minus sign.)