Alana, the owner of a small dress-making establishment called Mantua Fab, decides to hire assistants for design, sewing, and other tailoring jobs. Alana signs a contract with Minerva Inc., a company which employs dress designers and tailors for an annual fee. She makes an arrangement to pay the employees of Minerva both a fixed amount and an annual fee for finishing Mantua's projects of dress-making for a period of two years. This is an example of:

On july 2, year 4, wynn, inc., purchased as a short-term investment a $1 million face-value kean co. 8% bond for $910,000 plus accrued interest to yield 10%. the bonds mature on january 1, year 11, and pay interest annually on january 1. on december 31, year 4, the bonds had a fair value of $945,000. on february 13, year 5, wynn sold the bonds for $920,000. in its december 31, year 4, balance sheet, what amount should wynn report for the bond if it is classified as an available-for-sale security?