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Johnson Lighting sold $1000 worth of gift cards on special promotion on October 15, 2014, and sold $1500 worth of gift cards on another special promotion on November 15, 2014. Of the cards sold in October, $100 were redeemed in October, $250 in November, and $300 in December. Of the cards sold in November, $150 were redeemed in November and $350 were redeemed in December. Johnson views the probability of redemption of a gift card as a remote if the card has not been redeemed within one year. At 12/31/2014, Johnson would show an unearned revenue account for their gift cards with a balance of:

a.$0

b.$1000

c.$1350

d.$1500

2.Beginning in 2018, which of the following will be reported differently than they are currently?

a.Realized Gains on AFS Securities

b.Realized Gains on Trading Securities

c.Unrealized Gains on AFS Securities

d.Unrealized Gains on Trading Securities

e.A and C only