Baylis Co. parks its excess cash holdings in a portfolio of highly liquid securities. For its most recent fiscal year end, it needs to make an adjusting entries related to its unrealized holding loss of $10m on available-for-sale investments. Which entry is most likely? Balance Sheet Assets = A -10 Mkt. Sec. B None Liabilities + Equity -10 AOCI Revenues Income Statement Expenses = NI C -10 -10 RE Mkt Sec. +10 Holding Loss -10 D -10 Equity Method -10 RE -10 Share -10 Inv. of loss on EMI D B 0 A