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 increase the investment accounts to market value. report a loss on the income statement for $3,000 under "Other expenses". make no entry. report a loss on the income statement for $1,000 under "Other expenses".