The following data pertain to Risner Company's investment in marketable equity securities. Risner is a publicly held company. Assume that all securities were bought in 2019 and held throughout 2019 and 2020 and ignore taxes. Risner Company's investment in marketable equity securities Company Q Company R Cost Market Value 12/31/20 12/31/19 165,000 170,000 110,000 160,000 125,000 115,000 1. Record the purchase of the securities and any adjustments to their market value at 12/31/19 and 12/31/20. What amount should Risner report as unrealized gain (loss) on its 2019 income statement as part of net income? What amount should Risner report as unrealized gain (loss) on its 2020 income statement as part of net income? What amount should Risner report as unrealized gain (loss) for its 2019 other comprehensive income? What amount should Risner report as unrealized gain (loss) for its 2020 other comprehensive income?