In Its First Year of Operations, Rodolfo Company Purchased Available-For-Sale

In its first year of operations, Rodolfo Company purchased available-for-sale securities at a total cost of $53, 000.On December 31, the end of Rodolfo's fiscal year, the fair market value of those investments totaled $57, 000.As a result of these investments, Rodolfo Company will report

A) Investment in Available-for-Sale Securities of $57, 000
B) Investment in Available-for-Sale Securities of $53, 000
C) Unrealized Increase in Value of Available-for-Sale Securities of $4, 000 on the income statement as ordinary income
D) a credit balance in the contra account to Investment in Available-for-Sale Securities of $4, 000