Which of the following are now reported at fair market value on the balance sheet and changes in such values are included in earnings (net income)?

		Trading securities
		Available for sale securities
		Securities held to maturity
		Both trading and available for sale securities

Cash paid for inventory is computed under the direct method on the statement of cash flows by

		adding an increase in inventory to cost of goods sale
		deducting an increase in inventory to cost of goods sold
		adding an increase in inventory and an increase in accounts payable to cost of goods sold
		adding an increase in inventory and deducting an increase in accounts payable to cost of goods sold