Provide an arrow pushing mechanism for the following reaction. 
Definitions:
Net Income
The amount of money left over after all expenses and taxes are subtracted from total revenue.
Acquisition Cost
The total cost incurred to acquire an asset, including the purchase price and all other expenses necessary to bring the asset into its intended use.
Available-for-Sale Securities
Financial assets that are neither held for trading purposes nor intended to be held to maturity, which can be sold in response to liquidity needs.
Held-to-Maturity Securities
Financial assets that the holder has the positive intent and ability to hold until a specified maturity date.
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