Franklin, Inc., accumulates large amounts of excess cash throughout the year. It typically invests these funds in marketable securitics, both short term and long term. The company's most recent financial statements revealed a net unrealized loss on marketable securities of a. Explain the meaning of the company's net unrealized loss on marketable securities. b. How does the net unrealized loss impact the company's flnancial statements? c. Is the net unrealized loss included in the computation of the company's taxable income? Explain. d. Evaluate fair value accounting from the perspective of the company's creditors