24. At the end of Year 3, Shore Co. held trading securities that cost $17,500 and had a year-end market value of $19,000. All these securities were sold at the beginning of Year 4 for $22,000. During Year 4, Shore transferred securities classified as available-for-sale to trading securities. At the time of the transfer, these securities had a fair value of $30,000 and an unrealized holding gain of $4,000. For the year ended on December 31, Year 4, what is the impact of these transactions on Shore's income statement?           A. Gain of $3,000.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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24.

At the end of Year 3, Shore Co. held trading securities that cost $17,500 and had a year-end market value of $19,000. All these securities were sold at the beginning of Year 4 for $22,000. During Year 4, Shore transferred securities classified as available-for-sale to trading securities. At the time of the transfer, these securities had a fair value of $30,000 and an unrealized holding gain of $4,000. For the year ended on December 31, Year 4, what is the impact of these transactions on Shore's income statement?

 
 
 
 
 
A.
Gain of $3,000.
 
 
 
 
 
 
B.
Gain of $4,000.
 
 
 
 
 
 
C.
Gain of $4,500.
 
 
 
 
 
 
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