Wolf Inc.'s Marketable Securities, a consulting management company, found that it had excess cash in January 2014. On January 27, it used this cash to purchase 10,000 shares of Toy stock at a price of $53.55 per share. On October 30, 2014, Wolf sold the Toy securities for $45.50 per share. Table 1 shows closing trading prices at various dates during 2014: Table 1. Toy's closing trading prices in 2014. Date Price Per Share February 28 $68.46 May 31 $63.30 August 31 $74.82 Wolf has a November 30 fiscal year end and produced quarterly financial statements in accordance with US GAAP.

What amount would be included in shareholders' equity in relation to its Toy investment each quarter assuming the following two independent investment classifications: (a) trading securities; and (b) available-for-sale securities? In what line item(s) would these amounts be included?