在年初，A公司按照每股80美元的价格购进1000股B公司的股票。在该年中，B公司向每股支付了4美元的股息。在年末，B公司的股价为每股75美元。试根据上述条件解答问题。 What amount of investment should Company A recognize in its income statement if the investment in Company B is considered a trading security, and what amount should be reported if the investment is considered an available-for-sale security
trading securities available-for-sale securities
① ($1000) ($1000)
② ($1000) $4000
③ ($5000) $4000