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The cost of the trading securities of Munoz Company at December 31, 2017, is $53,000. At December 31, 2017, the fair value of the securities

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The cost of the trading securities of Munoz Company at December 31, 2017, is $53,000. At December 31, 2017, the fair value of the securities is $50, 700. Show the financial statement presentation of the trading securities and related accounts

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