Jack is a well-respected employee from another department who has been brought in to try to resolve a conflict between two employees in another department. His advice to them is to attempt to resolve their main issue first, and he has provided them with some new information that expands their understanding of the issue. Jack's role is that of a(n)

On july 2, year 4, wynn, inc., purchased as a short-term investment a $1 million face-value kean co. 8% bond for $910,000 plus accrued interest to yield 10%. the bonds mature on january 1, year 11, and pay interest annually on january 1. on december 31, year 4, the bonds had a fair value of $945,000. on february 13, year 5, wynn sold the bonds for $920,000. in its december 31, year 4, balance sheet, what amount should wynn report for the bond if it is classified as an available-for-sale security?