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Rider Company had the following portfolio of securities at the end of its first year of operations: Year-End Security Classification Cost Market Value A Trading

Rider Company had the following portfolio of securities at the end of its first year of operations:

Year-End Security Classification Cost Market Value

A Trading $18000 $23000

B Available for Sale $23,000 $27000

Provide the enteries necessary to adjust the portfolio of securities to Market Value.

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