Banda Company reports an Investment in Trading Securities account on its year-end balance sheet as an asset with a balance of $32,460. What does that figure represent? O The $32,460 is the historical cost of these shares. O The $32,460 is the fair value of the shares on the balance sheet date. O The $32, 460 is the lower of the cost or market value of the shares at the end of the year. It is impossible to tell without reading the notes to the financial statements