Refer to the financial statements of MCI and compute the book gain or loss recognized during 1994 on the sale of marketable securities. Note that MCI carries marketable securities in both the “Current assets” and “Other assets” sections of the balance sheet, and the “Investing activ¬ ities” section of the statement of cash flows reports cash flows from marketable security pur¬ chases and sales. Note also that MCI adopted SFAS 115 in 1994. Under which account on which financial statement would this gain or loss be included?