If the Combined Market Value of Trading Securities at the End

If the combined market value of trading securities at the end of the year is less than the market value of the same portfolio of trading securities at the beginning of the year,the difference should be accounted for by

A) a credit to Investment in Trading Securities.
B) reporting an unrealized loss in security investments in the stockholders' equity section of the balance sheet.
C) a footnote to the financial statements.
D) reporting an unrealized loss in security investments in the income statement.