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A. In the trading portfolio of marketable equity securities, unrealized gains and losses are recorded on the income statement.
B. In the available-for-sale portfolio of marketable equity securities, unrealized gains and losses are recorded on the income statement.
C. The held-to-maturity portfolio consists only of debt securities.
D. Securities may be transferred from the held-to-maturity to the available-for-sale portfolio.
B. In the available-for-sale portfolio of marketable equity securities, unrealized gains and losses are recorded on the income statement
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