Trading Securities and Available-For-Sale Securities Are Reported on the Balance

Trading securities and available-for-sale securities are reported on the balance sheet as:

A) $\begin{array} { l l } \text { Trading securitieg } & \text { Available-for-sale securities } \\\text { market value } & \text { market value } \\\end{array}$

B) $\begin{array}{lccc}\text { Trading securities } & \text { Available-for-sale securities } \\\text { market value } & \text { historical cost } \\\end{array}$

C) $\begin{array}{lccc}\text { Treding securities } & \text { Available-for-sale securities } \\\text { historical cost } & \text { market value } \\\end{array}$

D) $\begin{array}{lccc}\text { Trding securities } & \text { Availble-for-sale securities } \\ \text { historical cost } & \text { histerical cost }\end{array}$