9. Which of the following is a TRUE statement? A) A realized loss or gain on an investment in trading securities is included in accumulated other comprehensive income in a statement of shareholders' equity. B) Even when a stock dividend is completely distributed, total shareholders' equity will not be accordingly reduced. C) A reserve for a sinking fund is a fund of assets established to redeem long-term debt when it comes due. D) All the above are true. E) None of the above is true.