please Make it clear

Assume that Sohar Power Company (SPC) purchased market securities for $ 8.50 Million in August 31, 2017. In early December 2017, the fair value of securities increased by 2 Million to reach at $ 10.50 Million. In early June 2018, fair value again increased by $ 1 Million and reached to $ 11.50 M. In the annual closing of June 30th 2018, SPC sold these securities at a fair value of $ 11.50 M to gain the profit. Required: a) Using US GAAP standards, what will be the accounting treatment of increased fair value of securities in semi-annual (6months) following management financial statements as of December 31, 2017 by SPC? i. Balance Sheet as of management accounts December 31, 2017 ii. Income Statement as of management accounts December 31, 2017 iii. Comprehensive Income Statement as of management accounts December 31, 2017 b) Using US GAAP standards, what will be the accounting treatment of increased fair value and sales of securities in annual audited financials for June 30th, 2018 by SPC? (Write separate accounting treatments in all yearly financial statements)