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Question - Cardwell Corp began operations in 2018. An analysis of Cardwell's debt securities portfolio acquired in 2018 shows the following totals at December 31, 2018 for trading and available-for-sale debt securities:
Trading Available-for-Sale Securities Aggregate cost $194,000 $425,000
Aggregate fair value 172,000 427,000
Required -
1. What amount of gain or loss should Cardwell report in its 2018 income statement?
2. What amount of gain or loss should Cardwell report in its 2018 other comprehensive income?
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