Trading Securities Purchased in 2016 for $90,300, Had a Fair

Multiple Choice

Trading securities purchased in 2016 for $90,300, had a fair value of $92,100 on December 31, 2016. At December 31, 2017 the securities had a fair value of $95,700. The journal entry on December 31, 2017 would include a:

A) debit to the Investment in Trading Securities account for $5400.
B) debit to the Investment in Trading Securities account for $3600.
C) credit to the Unrealized Gain on Trading Securities account for $5400.
D) debit to the Unrealized Loss on Trading Securities account for $3600.