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Uttinger Company has the following data at December 31, 2014. Securities Cost Fair Value Trading $120,320 $123,850 Available-for-sale 103,160 93,910 Indicate the statement presentation of

Uttinger Company has the following data at December 31, 2014.

Securities

Cost

Fair Value

Trading $120,320 $123,850
Available-for-sale 103,160

93,910

Indicate the statement presentation of each class of securities

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