Company A buys ownership shares of a well-known company for $68,000 in Year One and classifies the asset as an investment in trading securities. Company B also buys shares of this company on the same date for $68,000. However, the investment is reported by this owner as available-for-sale. Company B does not elect to report this investment in the same manner as a trading security. Both investments are worth $70,000 at the end of Year One. Both investments are sold in Year Two for $60,000. Which of the following is true? Company B reports a bigger gain on its income statement in Year One than does Company A. Company B reports a bigger loss on its income statement in Year Two than does Company A Company A reports a bigger loss on its income statement in Year One than does Company B. Company A reports a bigger loss on its income statement in Year Two than does Company B