Required Indicate whether each of the following assets should be valued at fair market value (FMV), lower of cost or market (LCM), or historical cost (HC) on the balance sheet. For certain assets, historical cost may be called amortized cost (AC). (Select an "X" in the correct column and "NA" in all other columns.) FMV LCM HCIAC Asset Buildings Available-for-sale securities Office equipment Inventory Supplies Land Trading Securities Intangible Assets Held-to-Maturity Securities