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(5 points) On its December 31, 2022 balance sheet, AOTD Inc. reported its investment in trading securities, which had cost $2,296,000, at its fair value of $1,836,800. At December 31,2023 , the fair value of the securities was $2,181,200. What should AOTD Inc. report on its 2023 income staternent as a result of the change in fair value of the investrnent? (A 34) a realized gain of $803,600 an unrealized gain of $344,400 a realized loss of $114,800 an unrealized loss of $459,200 Question 17 5 pts (5 points) Which of the following accurately describes the concept of depreciation in accounting? (A 27) Decreasing the recognized value of an asset to match fair values Charging the decline in economic resources to net income Allocating the historical cost of an asset to the periods when the asset is used Matching asset value with the physical deterioration of the asset Question 18 5 pts (5 points) Which of the following statements is true about the units of production method of depreciating assets? (A 28 ) Salvage value is not used in determine deprecistion. Book value can drop below salvage value. Depreclation ecpense decreases each year. Useful ife is not measured in years