Company's December 1, 2020 , trial balance has the following accounts: Investments in associates JD5820 Construction in progress JD3261 Unearned Service Revenue JD2496 Bonds payable JD8670 land held for speculation JD3048 and Notes Receivable (long-term) JD7997 the long-term investments section of the statement of financial position should be reported at Select one : O a . 28796 Ob 31292 O c. 16865 O d. 22622