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 should Company A report on its balance sheet at year-end 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 $75000 $75000 ② $75000 $80000 ③ $80000 $80000