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Give the statement classification of each income statement account. Income Statement Account Category Dividend Revenue Gain on Sale of Share Investments Interest Revenue Loss on Sale of Debt Investments Unrealized Loss-Income eTextbook and Media Show the statement of financial position presentation of investment securities at December 31,2020 . Prepare the adjusting entry at December 31, 2020, to report the investment securities at fair value. All securities are considered to be trading securities Oriole has no significant influence over its share investments. (Credit account tities are automatically. indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the or Share Investments Aug. 1 >14630 Debt Investments In January 2020 , the management of Oriole SE condudes that it has sufficient cash to permit some short-term investments in debt and stock securities. During the year, the following transactions occurred. Feb. 1 Purchased 800 ordinary shares of Superior for 44,000. Mar: 1 Purchased 1,000 ordinary shares of Pawlik for 25,000. Apr: 1 Purchased 701,240,9% Venice bonds for 86,800. Interest is payable semiannually on October 1 and April 1. July 1 Received a cash dividend of 60.50 per share on the Superior ordinary shares. Aug. 1 Sold 266 ordinary shares of Superior at 665 per share. Sept. 1 Received a 1 per share cash dividend on the Pawlik ordinary shares. Oct. 1 Received the interest on the Venice bonds. Oct. 1 Sold the Venice bonds for 685,800 . At December 31, the fair value of the Superior ordinary shares was 656 per share. The fair value of the Pawlik ordinary shares was E24 pershare. Journalize the transactions and post to the accounts Debt Investments and Share Investments. (Use the T-account form.) (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. Do not leave any answer field blank. Enter Ofor amounts.) 44000 Cash 25000 Max 1 Share limestments Cist Aver. 1 Delat Investrents 86800 Cach. Cash 400 Dividend Reverue Aurg 1 Cash 17290 Share linestments Gain on Sale of Share lmvestments Sept 1 Cash Dividend Revenue Cast Interest Revenue (To record the receipt of interest on Venice bonds) 22ct1 Cash Loss on Sale of Debt irvertments 1500 Debt lmvestments (To record the sale of Venice bonds) Give the statement classification of each income statement account. Give the statement classification of each income statement account. Give the statement classification of each income statement account. Income Statement Account Category Dividend Revenue Gain on Sale of Share Investments Interest Revenue Loss on Sale of Debt Investments Unrealized Loss-Income eTextbook and Media