Interest revenue earned on held-to-maturity debt investments is reported on the income statement in the section.

D. other income and expenses

Explanation:

As we know that the income statement refers to a statement in which the expenses incurred and the revenues earned are recorded

While recorded the interest revenue i.e. earned on held to maturity dent investment would be reported on the income statement in the other income and expenses section of the income statement

And, the same is to be considered

(a) when insurance is obtained through a reciprocal insurer, the insureds are sharing the risk of loss with other subscribers of that reciprocal.

i really hope this answer you out! it makes my day people like you and giving back to the community that has me through school! if you could do me a favor, if this you and this is the very best answer and you understand that all of my answers are legit and top notch. mark as brainliest! and have a awesome day!