01. The realized gains from selling of trading securities and available-for-sale securities are the differences between the selling price and: Select one: O a. the cost for both securities. O b. the fair value at the most recent financial statements for both securities. O c. the fair value at the most recent financial statements and the cost, respectively. O d. the cost and the fair value at most recent financial statements, respectively. 02. The unrealized gain/loss from investment valuation for trading securities and available-for-sale securities should be reported in: Select one: O a. the income statement for both securities. O b. the balance sheet statement for both securities. O c. the income statement and the balance sheet statement, respectively. O d. the balance sheet statement and the income statement, respectively