Sandhill Company has these data at December 31, 2022, the end of its first year of operations.

	Debt Securities		Cost		Fair Value
	Trading		$115,810		$134,140
	Available-for-sale		97,200		87,750

The available-for-sale securities are held as a long-term investment.

Indicate the statement presentation of each class of securities and the related unrealized gain (loss) accounts. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

The question asks for the following to be filled out: (partial) balance sheet, income statement, and comprehensive income statement. Thank you