7. At December 31, 2020, Jackie Corporation had the following debt securities that were purchased during 2020, its first year of operation: Fair Unrealized Cost Value Gain (Loss) Trading Securities: Security A $ 100,000 $ 95,000 S(5,000) B 15,000 20,000 5,000 Totals $115,000 $ 115,000 SO Available-for-Sale Securities: Security $ 70,000 S 80.000 $ 10,000 z 85,000 55,000 (30,000) Totals $155,000 $135.000 S(20,000) 1 Fair value adjustments at December 31, 2020 should be established with a corresponding charge against Income Stockholders' Equity a. So $20,000 b. $5,000 $20,000 c. $25,000 $20,000 d. $20,000 $0