The account Valuation Allowance for Trading Securities found on the:

a.	Income statement as Other Revenue (Expenses)
b.	Balance sheet as an adjustment to the asset account
c.	Balance sheet as an adjustment to Stockholders' Equity
d.	Statement of Retained Earnings

Held-to-Maturity securities

a.	are reported at their fair market value on the balance sheet date
b.	include both stocks and bonds
c.	are primarily purchased to earn interest revenue
d.	all of the above

Temporary investments

a.	are reported as current assets
b.	include cash equivalents
c.	do not include equity securities
d.	are current liabilities