The following table lists the three classification categories of bond investments and $2$ categories of equity investments. Identify the following $($NO debits or credits$)$:

What value is reported on balance sheet at year$-$end

What other balance sheet accounts are affected $($exclude cash and retained earnings$)$

What accounts are impacted on the income statement $($NI is not an account$)$

Assume the purchase of the investments occurred in prior years and the investments are still held at current year$-$end $($i$.$e$.,$ no sale of investments has occurred$)$

HTM is Held$-$to$-$Maturity and AFS is Available$-$for$-$Sale

For 'Other Balance Sheet Accounts Affected, answer NA if not applicable

Assume Equity Investment $(20-50\%)$ does not elect fair value option.

$\backslash$table$[[,\backslash$table$[[$HTM Bond$],[$Investment$]],\backslash$table$[[$Trading Bond$],[$Investment$]],\backslash$table$[[$AFS Bond$],[$Investment$]],\backslash$table$[[$Equity$],[$Investmenttable$[[$Equity$],[$Investment$],[(20-50\%)]]],[\backslash$table$[[1.$ Balance Sheet$],[$Value$]],,,,,],[\backslash$table$[[2.$ Other Balance$],[$Sheet Accounts$],[$Affected$]],,,,,],[\backslash$table$[[3.$ Accounts$],[$Impacting$],[$Income$],[$Statement$]],,,,,]]$