Problem 1: At December 31, 2015, McKnight Brothers Corp. had the following debt investments that were purchased during 2015, its first year of operations: Cost Fair Value Trading Securities: Security A 710,000 210,000 725,000 200,000 Totals Debt Securities Available for Sale: $500,000 850,000 $550,000 865,000 Security C Totals Securities to Be Held to Maturity: Security E $970,000 412,000 S1.382000 $980,000 409,000 Totals No investments were sold during 2015. All securities except Security D and Security F are considered short-term investments. None of the market changes is considered permanent. Required Determine the following amounts at December 31, 2015: 1. Investments reported as current assets. 2. Investments reported as noncurrent assets. 3. Unrealized gain (or loss) component of income before taxes. 4. Unrealized gain (or loss) component of other comprehensive income