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The auditor prepares a schedule for marketable securities. Which of the following is not one of the items included related to the value of the

The auditor prepares a schedule for marketable securities. Which of the following is not one of the items included related to the value of the securities?

a.

Cost.

b.

Interest and dividends.

c.

Carrying value for debt instruments.

d.

Year-end market value.

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