An investor has made a short-term investment in shares. If the shares were bought on July 23 for $10,000, and they are worth $13,500 as of year-end, the increase in value will result in O A. dividend income of $3,500 reported on the balance sheet OB. a $3,500 unrealized gain reported on the income statement O c. a direct $3,500 increase to retained earnings that is not reported on the income statement OD. the net investment appearing on the balance sheet with a value of $10,000