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Unrealized Gain on Available-for-Sale Securities a.is reported on the balance sheet. b.is reported on the income statement in the operating expenses area. c.is not significant enough to be reported. d.is reported on the income statement separately or as a part of Other Income and Expense.

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Answer:

a.is reported on the balance sheet.

Explanation:

Available for sale securities are reported in the balance sheet at fair market value. Any unrealized gains or losses must be included under Other comprehensive income account, which is the last section of the stockholders' equity in the balance sheet.

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