At the end of Players Corporation's fiscal year, its portfolio of FVTPL investments purchased during the year is as follows: Security Cost Market Value A Common shares $10,000 $12,000 B Common shares 8.000 5.000 $18,000 $17.000 At the end of the year, Players company normally would make no entry. O increase the investment accounts to market value. report a loss on the income statement for $1,000 under "Other expenses". report a loss on the income statement for $3,000 under "Other expenses