An Internal Service Fund Had Investments with an Original Cost

An Internal Service Fund had investments with an original cost of $100,000. As of the end of the fiscal year, the fair market value on these investments was $85,000. The Internal Service Fund would

A) Report expenses of $15,000.
B) Report a reduction of revenue of $15,000.
C) Not adjust the value of the investments reported on the balance sheet.
D) Report a loss on investments of $15,000.