ABC Company purchased 300 shares of XYZ Company common stock for $23,500. At year-end, the stock is worth $26,000. The journal entry to record the change includes a a.debit to Unrealized Holding Gain/LossEquity Securities, which is reported on the income statement. b.debit to Unrealized Holding Gain/LossEquity Securities, which is included on the balance sheet as a part of shareholders' equity c.credit to Unrealized Holding Gain/LossEquity Securities, which is reported on the income statement. d.credit to Unrealized Holding Gain/LossEquity Securities, which is included on the balance sheet as a part of shareholders' equity.