A B D E F G . 1 J L M N (P10-6) Rhionne Corporation held FVOCI securities in its portfolio that had been purchased for $2,479.67 on January 2, 2001. On December 31, 2001, the company had an unrealized gain of $278.42. Required: a. Prepare the entry to record the unrealized gain. b. Indicate how the securities would affect the company's 2001 income statement and balance sheet at December 31, 2001. c. Assume that the securities were classified as FVPL securities. Prepare the entry to record the unrealized gain. d. Indicate how the securities would affect the company's 2001 income statement and balance sheet at December 31, 2001 if they were classified as FVPL securities