Company x has publicly traded equity securities on its balance sheet at the end of 2022. there is an unrealized gain in the securities. under new asc 321, how should x account for these equity securities: A. record them at cost B. record them at fair value with the unrealized gain in stockholder's equity C. record them at fair value with the unrealized gain recorded on the income statement D. record them at cost and disclose a "pro forma" fair value in the notes