THE TICKER // NATION

SEC challenges Motorola's numbers WASHINGTON - The Securities andExchange Commission challenged Motorola Inc.'s accounting for its1995 sale of Motorola mobile radio businesses to NextelCommunications Inc., according to a proxy statement Motorola filedwith the SEC. Under the SEC's method, Motorola would have recorded anet gain of $429 million during the third quarter, thereby boosting1995 earnings before income taxes to $3.21 billion from $2.78billion. A Motorola official declined comment.Magellan unloads last bonds NEW YORK - Fidelity's Magellan, thenation's largest mutual fund, has shed the last vestiges of its bondholdings and now has nearly all of its assets in stocks. …