Chang Company Purchased Several Investments in December 2017

Chang Company purchased several investments in December 2017. Costs and market values of those investments on December 31, 2017, are presented below: Assuming all of the securities are classified as trading securities, the journal entry required on December 31, 2017, the end of Chang's fiscal year, would include a

A) debit to Unrealized Holding Gain/Loss-Trading Securities of $60,000.
B) credit to Unrealized Holding Gain/Loss-Trading Securities of $60,000.
C) credit to Unrealized Holding Gain/Loss-Trading Securities of $80,000.
D) debit to Investment in Trading Securities of $60,000.