12 is the main difference between the Held-to-Maturity (HTM) and AFS accounting methods for while AFS unrealized gains nvestments? HTM unrealized gains & losses affect & losses affect A. Other Comprehensive Income; Net Income B. Net Income; Other Comprehensive Income C. Other Comprehensive Income; Nothing on financial statements D. Nothing on financial statements; Other Comprehensive Income E. Nothing on financial statements, Net Income 2. Your company owns two investments and chooses to treat them as trading securities. Using the information below, what is the 2017 journal entry to account for unrealized gains and losses on investments? Investment Bond Stock Current balance of Fair $18,000 Debit balance value adjustment account: Book Value $300,000 $75,000 Fair Value $250,000 $100,000