State how the investor corporation would account for the following investments. Explain your choice.

a. Purchase of $1,000,000 of bonds that management intends to hold until they mature in three years.

b. Investment in non-voting shares of a private corporation. Management hopes to sell the shares within six months.

c. Investment representing 15 percent of the voting shares of a private corporation.

One person owns the remainder.

d. Investment in 52 percent of the voting shares of a private corporation. One person owns the remaining shares.

e. Investment in 30 percent of the voting shares of a public corporation. The investor corporation is the largest single investor in the public corporation and it has five representatives on its board of directors. The board has 15 members.

f. Investment in 60 percent of the voting shares of a public corporation. The investor corporation intends to sell its investment within six months.