Chapin Company purchased investments in 2017 at a cost of $200,000and recorded them as trading securities. Their market values totaled $250,000 and $230,000 on December 31, 2017, and December 31, 2018, respectively. The entry required on December 31, 2018, would include a

A)debit to Unrealized Holding Gain/Loss-Trading Securities of $30,000

B)credit to Unrealized Holding Gain/Loss-Trading Securities of $20,000

C)credit to Unrealized Holding Gain/Loss-Trading Securities of $30,000

D)debit to Unrealized Holding Gain/Loss-Trading Securities of $20,000