Goofy Inc. bought a sizeable amount of Crazy Co.'s bonds for $193,000 on May 5, 2020, and classified the investment as available-for-sale. The market value of the bonds declined to $112,000 by December 31, 2020. Goofy reclassified this investment as trading securities in December of 2021 when the market value had risen to $151,000. What effect on 2021 net income should be reported by Goofy for the Crazy Co. bonds

Which of the following is true about presentation methods for providing training? audiovisual techniques are most effective when they are used alone. mobile technologies include training methods such as on-the-job training, simulations, business games and case studies, behavior modeling, interactive video, and web-based training that require the trainee to be actively involved in learning. the typical users for teleconferencing include employees who are part of a workforce that spends most of its time traveling, visiting customers or various company locations and has limited time available to spend in traditional training activities. webcasting involves classroom instructions that are provided online through live broadcasts. classroom instruction is no longer a popular training method because of new technologies such as interactive video and computer-assisted instruction.