Cost and fair value data for the trading securities of Carson Company at December 31, 2013, are $115,000 and $85,000, respectively. Which of the following correctly presents the adjusting journal entry to record the securities at fair value? Dec. 31 Unrealized Loss - Income 30,000 Trading Securities 30,000 Dec. 31 Fair Value Adjustment - Trading 30,000 Unrealized Gain - Income 30,000 Dec. 31 Unrealized Gain - Income 30,000 Trading Securities 30,000 Dec. 31 Unrealized Loss - Income 30,000 Fair Value Adjustment - Trading 30,000