Distinguish among trading securities, available-for-sale securities, and held-to-maturity securities. O A. Trading securities include held-to-maturity securities. Held-to-maturity securities are debt securities that have been held for a specific time period and are for sale. Available-for-sale securities include only investments that are trading for the short-term. O B. Trading securities are debt securities that the company purchases with the intent to hold them until they mature. Held-to-maturity securities are debt or equity securities that a company buys with the intent to resell them shortly. Available-for-sale securities include all investments that are not trading or held-to-maturity securities. O C. Trading securities are debt or equity securities that a company buys with the intent to resell them shortly. Held-to-maturity securities are debt securities that the company purchases with the intent to hold them until they mature. Available-for-sale securities include all investments that are not trading or held-to-maturity securities. D. None of the above.