At the End of the First Year of Operations, the Total

question 22

Multiple Choice

At the end of the first year of operations, the total cost of the trading securities portfolio is $244,000. Total fair value is $250,000. The financial statements should show

• A) an addition to an asset of $6,000 and a realized gain of $6,000.
• B) an addition to an asset of $6,000 and an unrealized gain of $6,000 in the stockholders' equity section.
• C) an addition to an asset of $6,000 in the current assets section and an unrealized gain of $6,000 in "Other revenues and gains."
• D) an addition to an asset of $6,000 in the current assets section and a realized gain of $6,000 in "Other revenues and gains."

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Definitions:

Autonomic Nervous System

The part of the nervous system that controls involuntary bodily functions, including heart rate, digestion, respiratory rate, pupillary response, urination, and sexual arousal.

Somatic Nervous System

The part of the peripheral nervous system associated with voluntary control of body movements via skeletal muscles.

Immune System

The body's defense system against infectious organisms and other invaders through a complex network of cells, tissues, and organs.

Primary Appraisal

The initial evaluation process in which an individual assesses the significance of a stressor as neutral, positive, or stressful.