At the beginning of the year, Alpha Corporation purchased 10000 shares of Beta Corporation for $ 20 per share. During the year, Beta paid a $ 2000 cash dividend to Alpha. At the end of the year, Beta’s stock was selling for $ 22 per share. What amount should Alpha recognize in its year-end income statement if the investment is treated as an available-for-sale security and what amount should be recognized in the income statement if the investment is treated as a trading security Available-for-sale Trading security() ①A. $ 2000$ 20000 ②B. $ 2000$ 22000 ③C. $ 0 $ 22000
A.①
B.②
C.③