Listed below are several terms associated with debt and equity securities. For each of the following items, list the letter of the term that best corresponds to this description.

A) Trading Securities B) Available-for-Sale Securities

C) Held-to-Maturity Securities D) Unrealized Gain

E) Fair Value MethodEquity Securities F) Equity Method-Equity Securities

G) Dividend Income H) Securities Fair Value Adjustment

I) Investment in Subsidiary

Note: Each category can be used once, more than once, or not at all.

1. A company that owns equity securities in which it has little or no influence over uses this method to record transactions with these securities.
2. Investments are classified in this category when the business has the positive intent and ability to sell these securities in the near future.
3. This account is debited to record the appreciation in value of debt securities that the business is unsure whether it plans to keep or sell.
4. This account is credited when a business receives dividends from a subsidiary in which it has significant influence over.
5. This account is credited when a business receives dividends from a subsidiary in which it does not have significant influence over.
6. These debt securities are classified as long-term investments and the business plans to keep for the life of the debt security.
7. This account is credited to record the appreciation in value of debt securities that the business plans to sell.