At the End of Its First Year the Trading Securities

Multiple Choice

At the end of its first year the trading securities portfolio consisted of the following common stocks. $\begin{array}{lrr}& \underline{\text { Cost }}& \underline{\text { Fair Value }}\\\text { Atrium Corporation } & \$ 46,500 & \$ 50,000 \\\text { Barnes Inc. } & 60,000 & 58,000 \\\text { Cantor Corporation } & \underline{80,000}& \underline{76,400} \\& \underline{ \$ 186,500} & \underline{ \$ 184,400}\end{array}$ The unrealized loss to be recognized under the fair value method is

A) $2000.
B) $5600.
C) $2100.
D) $3600.