At December 31, 2013, Hull-Meyers Corp. had the following investments that were purchased during 2013, its first year of operations:

No investments were sold during 2013. All securities except Security D and Security F are considered short-term investments. None of the fair value changes is considered permanent.

Required:
Determine the following amounts at December 31, 2013.
1. Investments reported as current assets.
2. Investments reported as noncurrent assets.
3. Unrealized gain (or loss) component of income before taxes.
4. Unrealized gain (or loss) component of accumulated other comprehensive income in shareholders’equity.

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Cost Fair Value Trading Securities: Security A Security B $ 900,000 105,000 $1,005,000 $ 910,000 100,000 $1,010,000 Totals Securities Available-for-Sale: Security C Security D Totals $ 700,000 900,000 $1,600,000 780,000 915,000 $1,695,000 Securities to Be Held-to-Maturity: Security E Security F Totals $490,000 615,000 $1,105,000 $ 500,000 610,000 $1,110,000