Why might a manager intentionally classify a trading security as an available-for-sale security? The manager may wish to prevent a decline in value from being reported on the income statement. The manager may wish to prevent an increase in value from being reported on the income statement. The manager may wish to prevent a decline in value from being reported in shareholders' equity. The manager may wish to prevent an increase in value from being reported in shareholders' equity. Blue Co. received dividends from its common stock investments during the year ended December 31 as follows: A cash dividend totaling $25,000 from its trading security investment in Keyser Corporation, when the market price of Keyser's shares was $20 per share A cash dividend of $10,000 from Oliver Corp. in which Blue Co. owns a 32% interest How much dividend income should Blue report in its income statement? $25,000 $15,000 $10,000