Cost and fair value data for the trading securities of Clifford Company at December 31, 2010, are $100,000 and $74,000, respectively. Which of the following correctly presents the adjusting journal entry to record the securities at fair value? a. Unrealized Loss-Income........... 26,000 Tradig Securities............. 26,000 b. unrealized gain-income........... 26,000 Tradig Securities............. 26,000 c. Unrealized Loss-Income........... 26,000 market adjustment-trading..... 26,000 d. market adjustment-trading........ 26,000 Unrealized Gain-Income........ 26,000