on december 29, year 9, bj co. sold a marketable debt security that had been purchased on january 4, year 8. bj owned no other marketable debt security. an unrealized loss was reported in other comprehensive income in year 8. a realized gain was reported in the year 9 income statement. how was the marketable debt security classified, and did its year 8 market price decline exceed its year 9 market price recovery?