Three different classifications of investments are possible on a company's balance sheet: (1) trading securities, (2) available-for-sale securities, and (3) held-to-maturity securities. Absent any special recognition agreement by the company, which of these investments should be reported at fair value at period end? O Held-to-maturity securities and available-for-sale securities Trading securities only. O Trading securities and available-for-sale securities All three classifications are to be reported at fair value. Comprehensive income is a concept that includes which of the following? Dividends paid to stockholders, net income, paid-in capital in excess of par on a stock purchse Infusion of capital from preferred stockholders, interest revenue, unrealized gain/loss on available-for-sale securities Unrealized gain/loss on trading securities, dividends paid to stockholders, interest expense Net income, revenue from sales, unrealized gain/loss on available-for-sale investments On 03/01/2019 ABC Company purchased 30% of the stock of XYZ Corporation for $6,000,000. How will ABC treat a 2019 cash dividend paid by XYZ to its shareholders? ABC will record the dividend using the equity method. The dividend will therefore be reported as a reduction in the amount of the investment in XYZ. ABC will record the dividend using the equity method. The dividend will therefore be reported as an increase in the amount of the investment in XYZ. ABC will record the dividend using the equity method. The dividend will therefore be reported as dividend revenue. ABC will record the dividend using the equity method. The dividend will therefore be reported as an increase in current assets