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With available-for-sale securities, unrealized holding gains and losses are: Not reported until recognized. Reported on the income statement. Reported as an unearned revenue on the

With available-for-sale securities, unrealized holding gains and losses are:

Not reported until recognized.
Reported on the income statement.
Reported as an unearned revenue on the balance sheet.
Reported in the stockholders' equity section of the balance sheet.

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