6. At December 31, 2019, Mets Corporation had the following debt securities that were purchased during 2019, its first year of operation: Fair Unrealized Cost Value Gain (LOSS Available-for-Sale Securities: $ 85,000 Security A $ 65,000 $(20,000) 25,000 20,000 (5,000) Totals $110,000 $ 85,000 $(25,000) Trading Securities: Security Y $ 70,000 $ 90,000 $20,000 85,000 55,000 (30,000) Totals $155,000 $145,000 $(10,000) All market declines are considered temporary. Fair value adjustments at December 31, 2019 should be established with a corresponding charge against Income Stockholders' Equity a. $30,000 $10,000 b. $10,000 $25,000 c. $25,000 $10,000 d. $10,000 $30,000 On January 1, 2019, Reston Company purchased 40% of Ace Corporation's common stock; no goodwill resulted from the purchase. Reston appropriately carries this investment at equity and the balance in Reston's investment account was $760,000 at M