Which of the following would be least likely to cause a change in cash flow from operations under U.S. GAAP

单项选择题Cash flow from operation is:

单项选择题What amount of investment should Company A recognize in its income statement 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 securitytrading securities available-for-sale securities① ($1000) ($1000)② ($1000) $4000③ ($5000) $4000