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Entries for available-for-sale and trading securities the

1. Entries for Available-for-Sale and Trading Securities the following information is available for Kinney Company at December 31, 2010, regarding its investments.

(a) Prepare the adjusting entry (if any) for 2010, assuming the securities are classified as trading.

(b) Prepare the adjusting entry (if any) for 2010, assuming the securities are classified as available for-sale.

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Accounting Basics: Entries for available-for-sale and trading securities the

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