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Question 25 3.33 pts An unrealized holding loss on a company's available-for-sale securities should be reflected in the current financial statements as: O other comprehensive income and deducted in the equity section of the balance sheet O a note or parenthetical disclosure only a current operating loss on the income statement resulting from holding securities an extraordinary item shown as a direct reduction from retained earnings. Question 26 3.33 pts For available for sale securities, receipt of interest would be reported as: an increase in interest revenue a reduction in the investments available for sale account an increase in the investments available for sale account a reduction from retained earnings