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The cost of the trading securities of Munoz Company at December 31, 2014, is $61,960. At December 31, 2014, the fair value of the securities

The cost of the trading securities of Munoz Company at December 31, 2014, is $61,960. At December 31, 2014, the fair value of the securities is $59,660. Show the financial statement presentation of the trading securities and related accounts.

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