Access the FASB's Codification Renearch System at the FASB website www.fashorg Required: Determine the specific citation for accounting for each of the following items: 1. Unrealized holding gains for trading securities ahould be included in earnings 2. Under the equity method, the investor accounts for its share of the earnings or loases 3. Transfers of securities between categories are accounted for at fair value. Disclosures for available-for-sale securities should include total losses for securities th E 12-9 Securities available-for-sale, adjusting entries 012-4 @ Loreal-American Corporation purchased several marketable securities during 2018. At De date, December 31, 2017, and all are considered securities available-for-sale. Cost