JPMorgan Chase carries portfolios of both trading securities and available-for-sale securities. At the end of 2012 and 2011, the trading securities were valued at $450.0 billion, respectively; and the available-for-sale securities were valued at $371.2 billion and $364.8 billion, respectively. Together, the investments compose about 25% of the company's total assets as of December 31, 2012. Unrealized gains reported on the 2012 income statement totalled $2.1 billion. A. Trading securities are carried on the balance sheet at market value. Compute the net increase in the investment in trading securities during 2012. B. The net increase in the investment in available-for-sale securities reported on the statement of cash flows during 2012 was approximately $4.96 billion. Compute the unrealized net gains on the available-for-sale securities during 2012. On which financial statement would this dollar amount be found?