Please answer part H question iii and explain how you got that answer thanks !

185- Street Corporation-Marketable Securities te Sta its beginnings to the Jounding of the Union Bank in 1792, is a major financial ond Trust, with a focus on serving insrirutional investors. State Street tradang services, securities finance, deposit and short-term investment facilities, n Boston. State Street operates primarily through its principal banking and Investment Management, to support institutional investors worldwide. Products operates two lines Streer Bank and Trust invespment research and investment management. Souree: Company 2012 Form 10-K) and other oel aimong securities classified as trading, available-for-sale, and held-to-maturity disclosures of investment securities and analyze investment security accounts. te ntries for securities purchases, sales, and year-end market-value adjustments. and critique the accounting treatment for marketable securities 2012 financial statements and notes for State Street Corporation ao the Concepts trading securities. Note that financial institutions such as State Street typically call these rading account assets." a gemeral, what are trading securities? How would a company record SI of dividends or interest received from trading securities? f the market value of trading securities increased by S1 during the reporting period, what jounal entry would the company record? securities available-for-sale. Note that State Street calls these, Investment securities aailable for sale." i In general, what are securities available-for-sale? i How would a company record $I of dividends or interest received from securities available-for- sale? i If the market value of securities available-for-sale increased by S1 during the reporting period what journal entry would the company record? Consider securities held-to-maturity. Note that State Street calls these, "Investment securities held to matunty L Ih general, what are these securities? Why are equity securities never classified as held-to- maturity? t If the market value of securities held-to-maturity increased by SI during the reporting period what journal entry would the company record? Process Consi der the "Trading account assets" on State Street's balance sheet. What is hhnl s the balance in this account on December 31, 2012? What is the market value of these