Boulter, Inc., began business on January 1, 2021. At the end of December 2021, Boulter had the following investments in debt securities: Cost Fair value Trading $60,000 54,000 Available-for-Sale $110,000 107,500 All declines in value are deemed to be temporary in nature. How should the corresponding losses be reflected in the financial statements at December 31, 2021? a. b. c. d. Income Statement $8,500 $ $6,000 $2,500 Accumulated Other Comprehensive Income in Shareholders' Equity $ @ $8,500 $2,500 $6,000 Multiple Choice Option a Optionc