Hankers Corporation buys 1,500 shares of Viggo Ltd.'s common shares for $45 a share. At year end the shares are trading at $48. The adjusting entry at year end is: O No entry is required O Held for Trading Investments 4,500; Realized Gain on Held for Trading Investments 4,500 O Cash 4,500; Investment Revenue 4,500 O Held for Trading Investments 4,500; Unrealized Gain on Hold for Trading Investments 4,500