DISCUSSION,ACCOUNTING ENTRIES,THE TRANSFER,SECURITIES,EXPLAIN,THE ACCOUNTING,RECORD,EXERCISES,EXAMPLE,TRANSFER,TRADING,AVAILABLE FOR SALE,MORGAN,BANK,MUNICIPAL BONDS,AS OF,THE END,THE CURRENT,BEFORE AND AFTER,ILLUSTRATION,CATEGORY,ADJUSTING ENTRY,REPORT,CHANGES,FAIR VALUE,PERIOD,THE ENTRY,UNREALIZED,HOLDING GAIN,INCOME,COST BASIS,ACCOUNT,RELATED,THE NEXT,REPORTING,DATE,ADJUSTING ENTRIES,SECURITY,HALSON,HOLDING,LOSS,NET INCOME,MATURITY,CORPORATION,CORPORATE BONDS,ADJUSTMENT,USED TO,THE DIFFERENCE,COST,ADDITION,OTHER COMPREHENSIVE INCOME,STOCKHOLDERS EQUITY,RECOGNITION OF,TRANSACTION,EQUITY,NOTE,HERE,SITUATIONS,REASON,MUST,EQUAL,SITUATION,INCOME ACCOUNT,CLOSED,FIELDS,DECEMBER 31,SOLD,AT PAR,OF 10,MATURE,BALANCE,OF 4,AMORTIZED,BONDS,ILLUSTRATE,COMPUTATION,THE STRAIGHT,METHOD,THE FINANCIAL,STATEMENT,INVESTMENT,REPORTED,VALUE,INVESTMENTS,GENERALLY,AMORTIZED COST,CASE,PRESENTED,AMOUNT,ABOVE,PRESENTATION,MISLEADING,INVESTORS,THE BALANCE,SHEET,HOLDING GAINS,FINANCIAL INSTRUMENTS,CATEGORIES,EXERCISE 1,NOBUNAGA,SHARES,AMBITION,THE 2,PREPARE,NECESSARY,JOURNAL,EXERCISE,OUTLANDER,SAMURAI,JOURNAL ENTRY,RECLASSIFICATION,BELOW,SHANNON MILLER,COMPANY,GOVERNMENT SECURITIES,EQUITY SECURITIES,FOR EACH,MILLER,THE JOURNAL,ENTRY,PROCEDURE,ENSURE,MATURITY DATE,INDEPENDENT,DOMINIQUE DAWES,CORP,THE COST,AMANDA BORDEN,BELA,