any help with these would be so appreciated!!!

(5 points) Which of the following classifications cannot be used for equity securities? (A 33) Equity Trading Held-to-maturity Available-for-sale (5 points) HerkStad Co. purchased 18% of the outstanding stock in Hasselt, Inc, company in 2022. If HerkStad Co. purchased an additional 5% of the outstanding shares in 2023, what value will the company use to transfer the original shares from their fair value portfolio to an equity investment account? (A 35) Historical cost of the shares from the original purchase Fair value from the end of the last fiscal period Market value of the shares on the day of the transfer The purchase of shares in 2023 wouldn't cause a change in portfolios. Question 3 (5 points) How is interest recorded under the held to maturity method of accounting for debt investrnents? (A 36 \& 41\} As part of other comprehenslve income on the batance sheet As revenue on the income ststement As a cash infiow from investinents on the statement of cash flows As a separate Ine item on the balarice sheet