Equity Securities that represent < 20% ownership should be accounted for O a. as Trading securities where changes in fair value are reported in Income O b. as either Trading or Available For Sale securities where changes in fair value are reported in Other Comprehensive Income O c. as Available For Sale securities where changes in fair value are reported in Other Comprehensive Income Od as Held To Maturity securities where changes in fair value are not reported in equity Oe by using the Equity Method where changes in fair value are not reported in equity