When Accounting for Investments in Trading Securities,any Decline in Market

Multiple Choice

When accounting for investments in trading securities,any decline in market value below cost of the investments is reported in which of the following ways?

A) On the income statement as a realized loss.
B) On the income statement as an unrealized holding loss.
C) On the balance sheet as a realized loss.
D) On the balance sheet as an unrealized holding loss in the stockholders' equity section.