The Journal Entries for the _____________, ___________, and __________ Approaches

The journal entries for the _____________, ___________, and __________ approaches under the proposed ASU correspond to those used for the held-to-maturity, trading security, and available-for-sale approaches, respectively, in current GAAP.

A) FV-NI, FV-OCI, amortized cost
B) FV-OCI, amortized cost, FV-NI
C) Amortized cost, FV-NI, FV-OCI
D) The journal entries do not corresponD.The journal entries for the amortized cost, FV-NI, FV-OCI approaches under the proposed ASU correspond to those used for the held-to-maturity, trading security, and available-for-sale approaches in current GAAP.