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The cost of the trading securities of Ivanhoe Company at December 31 2020 is $51500. At December 31,2020 ,the fair value of the securities is

The cost of the trading securities of Ivanhoe Company at December 31 2020 is $51500. At December 31,2020 ,the fair value of the securities is $49350 Show the financial statement presentation of the trading securities and related accounts

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