Indicate where each of the following items is reported on financial statements. Choose from the following categories: 

(a) Current assets, 

(b) Long-term investments, 

(c) Current liabilities, 

(d) Long-term liabilities,

(e) Other revenues and gains, 

(f) Other expenses and losses, and 

(g) Equity.

1. Trading securities

2. Unrealized gain on available-for-sale securities

3. Held-to-maturity securities (due in 15 years)

4. Unrealized gain on trading securities

5. Fair value adjustment—Trading