assume that adams industries holds 47,000 shares of fedex common stock, which is not a large enough ownership interest to allow adams to exercise significant influence over fedex. on december 31, 2024, and december 31, 2025, the market value of the stock is $98 and $104 per share, respectively. what is the appropriate reporting category for this investment and at what amount will it be reported in the 2025 balance sheet?