Continental Bank, a nationwide banking company, owns many types of investments. Continental paid $450,000 for equity securities on December 5. Continental owns less than 5% of the stock of the companies in which it invests. Two weeks later Continental received a $45,000 cash dividend. At December 31, these equity securities were quoted at a market price of $455,000. Continental's December income statement would include an A. unrealized gain of $50,000. B. unrealized loss of $5,000. C. unrealized gain of $5,000. D. unrealized loss of $50,000