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