18. How are investments in equity securities with readily determinable market values and their related unrealized gains and losses reported by a not-for-prot organization? A. Lower of cost or market, with unrealized losses in the Statement of Activities. B. Fair value, with unrealized gains and losses in the Statement of Activities. C. Lower of cost or market, with unrealized losses in Temporarily Restricted Net Assets. D. Cost, with unrealized gains and losses in the Statement of Activities