hi I need help Answer the following question

lent as a result of this investment. E 12-8 FASB codification research CL012-3, L012-4, L012-6, L0127 CODE Access the FASB's Codification Research Sustem at the FASB website www.fasb.org. Required: Indicate the specific Codification citation (XXX-XX-XX-X or XXX-XX.XX.XX) for accounting for each of the following items: 1. Unrealized holding gains for trading securities should be included in earnings. 2. Under the equity method, the investor accounts for its share of the earnings or losses of the investee in the periods they are reported by the investee in its financial statements. 3. Transfers of securities between categories are accounted for at fair value. 4. Disclosures for available for sale securities should include total losses for securities that have net losses included in accumulated other comprehensive income