Stock Categorized as Trading Securities Is Purchased for $72,000 B)

Stock categorized as trading securities is purchased for $72,000.At year end,when the market value of the stock is $63,000,the adjusting entry that would be recorded is:

A)
$\begin{array}{llr} \text { Allowance to Adjust Short-Term Investments to Market } & 9,000\\ \text { Unrealized Loss on Investments } && 9,000\\\end{array}$

B)
$\begin{array} {l c } \text { Unrealized Loss on Short-Term Investments } & 9,000 \\\text { Allowance to Adjust Short-Term Investments to Market } & 9,000\end{array}$
C)
$\begin{array}{llr} \text { Allowance to Adjust Short-Term Investments to Market } & 9,000\\ \text { Short - Term Investments } && 9,000\\\end{array}$


D)
$\begin{array}{l}\text { Realized Loss on Investments } &9,000\\\text { Short-Term Investments }&&9,000\end{array}$