Identify where each of the following items would be reported in the financial statements.
1. Loss on sale of investments in shares.
2. Unrealized gain on non-trading securities.
3. Fair value adjustment—trading.
4. Interest earned on investments in bonds.
5. Unrealized loss on trading securities.
Use the following possible categories:

Statement of financial position:
Intangible assets                                                                   Equity
Property, plant, and equipment                                             Non-current liabilities
Investments                                                                          Current liabilities
Current assets

Income statement:
Other income and expense