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Wild Investment Co ( Wild Co . ) makes a large number of debt investments. Some investments are classified as HTM , some are classified

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Wild Investment Co (Wild Co.) makes a large number of debt investments. Some investments are classified as HTM, some are classified as AFS, and some are classified as trading. Rank the following 5 instruments based on their contribution to net income, from highest to lowest. For the instrument that results in the largest increase to net income, select: 1- highest. For the instrument that results in least increase (or largest decrease) to net income, select 5- lowest.
Instrument A: A debt instrument classified as HTM. There was interest income of $1.25, and the fair value declined by $4 dollars. Instrument B: An equity investment classified as trading. There was dividend income of $1, and the fair value declined by $2 dollars. Instrument C: A debt instrument classified as AFS. There was interest income of $1, and the fair value declined by $2 dollars. Instrument D: A debt instrument classified as trading. There was interest income of $1, and the fair value declined by $3 dollars. Instrument E: An equity investment classified as trading. There was no dividend income, and the fair value did not change during the year.
1- Highest
Instrument A
2- Second Highest
Instrument C
3- Middle (Third Highest)
Instrument E
4- Fourth Highest (Second Lowest)
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