What is the issue regarding the marketable securities as per below highlighted in red on Exhibit 2?

See the below information regarding the issue

ADVANCED HOME APPLIANCES INCOME STATEMENT For the year ended December 31 (unaudited) 2020 Sales Cost of sales Gross profit $2,775,990 1.499,035 1,276,955 Expenses Amortization Advanced and administrative Marketing and sales Office Expense Wages and benefits, administration Total operating expenses 155,490 534,500 459,704 395,980 515,000 $1,905,184 Operating income (loss) $ (628,229) Gain (losses) on marketable securities Impairment loss on capital assets Income (loss) before taxes Provision for (benefit from) income taxes Net income (loss) 12,455 (327,900) (934,674) (264,229) (679,445) 932,232 (679,445) 0 $ 252,787 Opening balance-retained earnings Net income Dividends Closing balance-retained earnings BALANCE SHEET As at December 31 (unaudited) 2020 Assets $ Current Cash Marketable securities Accounts receivable Inventory Other assets 50,675 115,200 174,930 837,040 250,000 1,427,845 Property and equipment, net 1,300,000 $2,727,845 Liabilities and shareholders' equity Current Accounts payable Accrued and other liabilities Deferred revenue $ 104,305 267,595 345,900 717,800 Long-term debt 659,000 Common shares Retained earnings 1.098.258 252,787 1,351,045 $2,727,845 EXHIBIT II - NOTES FROM THE PARTNERS' MEETING WITH MARTHA Martha signed a 16-month contract on September 1, 2020. Martha was paid an upfront signing bonus of $80,000, a monthly salary of $2,000, and a bonus of 15% of 2021 net income. The signing bonus was paid in September, and expensed in fiscal 2020 as part of the wages and benefits, administration. The bonus is not repayable if Martha leaves prior to the 16 months. On August 1, 2020, AHA entered into a sales agreement with BuyMore, a large Canadian retailer. Under the terms of the agreement, AHA shipped 70,000 coffee makers to BuyMore, which placed the products in special display booths throughout its stores in Canada. BuyMore is able to return any unsold appliances to AHA up to February 1, 2021 (just after the holiday season). The coffee markers are sold to retailers for $22 each and have a cost of $10 each. Past history under similar arrangements suggests that at least 60% of the appliances are sold during the holiday season (i.e., just before New Year's Eve). Martha has decided not to record any revenue until the right of return period lapses. On July 1, 2020, AHA exchanged 10,000 coffee makers to TeleCo, a large telecom company, in exchange for $280,000 worth of telecom services. The coffee makers have a cost of $14 and a retail value that ranges between $25 and $30 per unit. TeleCo plans to use the coffee makers in the staff-rooms of its offices across North America. Martha posted the following journal entry: Other Assets 250,000 Inventory 250,000 Given the recent poor financial performance, Martha decided to conduct an asset impairment test. The controller estimated that the following net cash flows are expected to be generated from the property and equipment (a reasonable discount rate is 8%): Year: 2 3 5 6 7 Cash Flow: 350,000 350,000 450,000 450,000 300,000 300,000 250,000 The fair value of the capital assets, less costs to sell, is estimated to be $1.3 million. The NBV of the property, plant, and equipment was $1,627,900 prior to Martha recording an impairment loss of $327,900. AHA operates a small number of outlet stores that distribute their products. Martha has accrued a $100,000 liability for the closing of two unprofitable stores. Martha is currently unsure which stores will be closed, but, is very sure that two stores will be closed in 2021, resulting in severance pay and other closing costs. The expense has been included in the general and administrative expenses. In fiscal 2019, 10,000 can openers held in inventory were written down from their historical cost of $5.50 each to their net realizable value of $4.00. The write-down was a result of a decrease in demand for the product due to child safety concerns. In fiscal 2020, a total of 5,000 of these can openers were sold. The can openers were sold for $7.50 each as it appears that the child safety concerns have subsided. On December 1, the company paid $250,000 in order to undertake a large marketing campaign. The marketing campaign is intended to help re-brand the company's products and to increase customer awareness of the company's product offering. The marketing campaign began in December and will run for four months over the Internet, television, radio, and on billboards. The entire $250,000 is included in the marketing and sales expense. There were no additions or dispositions in the marketable securities from 2019. The marketable securities are being held until 2021, at which point they will be used to help fund an expansion of the company's product offering. The following additional details are available regarding the marketable securities, with no entries posted in the current year: 2020 FV 2019 FV Equities 155,788 145,788 Fixed-income 81,665 78,665 Short-term treasures 41,244 40,747 278,697 265,200 During the year, AHA designed and developed a new technology for a toaster that toasts bread more evenly than the toasters on the market. The following costs were incurred during the year related to the toaster: New Toaster Technology - Costs expensed Developing heat insulation technology: Developing inner toaster technology: Design of toaster outer casing: Patenting of toaster technology: Testing the prototypes prior to commercialization: 35,450 95,900 37,500 21,500 48,000 238,350 The toaster technology is expected to generate additional net cash flows of $35,000 for the next five years. Martha has expensed all of the costs as part of general and administrative expenses. On November 1, AHA was sued by a competitor for a patent infringement suit. Legal counsel suggests that AHA will be liable to make a payment. There is a 30% chance of a $50,000, a 50% chance of a $100,000 payment, and a 20% chance of a $150,000 payment. Martha recorded a $150,000 contingent liability