Which of the Following Is/are True

Which of the following is/are true?

A) The required accounting for trading securities and for securities classified as available-for-sale differs with respect to the income statement but not with respect to the balance sheet.
B) The unrealized gain or loss on trading securities appears in net income in the period when fair value changes occur.
C) The unrealized holding gain or loss on securities available-for-sale appears in other comprehensive income period by period, and its cumulative amount resides in the Accumulated Other Comprehensive Income account on the balance sheet.
D) Users of the financial statements should be alert to this accounting effect in evaluating the profitability of firms with both trading securities and securities available-for-sale.
E) all of the above