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Accounting Principles, 6e Weygandt, Kieso, Kimmel;After studying this chapter, you should be able to:;PREVIEW OF CHAPTER 17;PREVIEW OF CHAPTER 17;STUDY OBJECTIVE 1;ILLUSTRATION 17-1 TEMPORARY INVESTMENTS AND THE OPERATING CYCLE;ILLUSTRATION 17-2 WHY CORPORATIONS INVEST;STUDY OBJECTIVE 2;ACCOUNTING FOR DEBT INVESTMENTS RECORDING AQUISITION OF BONDS;ACCOUNTING FOR DEBT INVESTMENTS RECORDING BOND INTEREST;ACCOUNTING FOR DEBT INVESTMENTS RECORDING BOND INTEREST;ACCOUNTING FOR DEBT INVESTMENTS RECORDING SALE OF BONDS;STUDY OBJECTIVE 3;;RECORDING STOCK INVESTMENTS HOLDINGS LESS THAN 20%;RECORDING STOCK INVESTMENTS HOLDINGS LESS THAN 20%;RECORDING STOCK INVESTMENTS HOLDINGS LESS THAN 20%;ACCOUNTING FOR STOCK INVESTMENTS HOLDINGS BETWEEN 20% AND 50%;ACCOUNTING FOR STOCK INVESTMENTS HOLDINGS BETWEEN 20% AND 50%;ACCOUNTING FOR STOCK INVESTMENTS HOLDINGS BETWEEN 20% AND 50%;ILLUSTRATION 17-4 INVESTMENT AND REVENUE ACCOUNTS AFTER POSTING;RECORDING STOCK INVESTMENTS HOLDINGS OF MORE THAN 50%;RECORDING STOCK INVESTMENTS MANAGEMENT PERSPECTIVE;STUDY OBJECTIVE 4;ILLUSTRATION 17-5 VALUATION GUIDELINES;CATEGORIES OF SECURITIES;ILLUSTRATION 17-6 VALUATION OF TRADING SECURITIES;VALUATION AND REPORTING OF INVESTMENTS — TRADING SECURITIES;1 The fair value of the securities is the amount reported on the balance sheet. 2 The unrealized gain is reported on the income statement in the Other Revenues and Gains section. 3 The unrealized loss is reported on the income statement in the Other Expenses and Losses section. ;ILLUS