Which of the following would not be reported under "Other Revenues and Gains" on the income statement? a. Unrealized gain on available-for-sale securities b. Dividend revenue c. Interest revenue d. Gain on sale of trading investments _____ are categorized as either current assets or long-term assets on balance sheet, depending on the date. a. Equity investments b. Matured investments c. Trading investments d. Held-to-maturity investments