In USGAAP, Which of the Following Accurately Describes the Effects of of Transactions

Multiple Choice

In U.S.GAAP, which of the following accurately describes the effects of transactions involving investments on the statement of cash flows using the fair value method for securities available for sale and cash flow hedges?

A) Realized gains and losses appear in Retained Earnings.Unrealized gains and losses appear in net income.
B) Realized gains and losses appear in Other Comprehensive Income.Unrealized gains and losses appear in net income.
C) Realized gains and losses appear Shareholders' equity.Unrealized gains and losses appear in Other Comprehensive Income.
D) Realized gains and losses appear in Retained Earnings.Unrealized gains and losses appear in Other Comprehensive Income.
E) Realized gains and losses appear in net income.Unrealized gains and losses appear in Other Comprehensive Income.