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Collateral securities Available-for-sale securities 5. At December 31, the trading securities for Riley Company are as follows: Security Cost $25,000 46,000 $71,000 Fair Value $28,000 38,000 $66,000 The adjusting entry at December 31 to report the securities at fair value is: A) Unrealized Loss - Income.. .........11,000 Market Adjustment - Trading............ ......11,000 B) Market Adjustment - Trading......... 5,000 Unrealized Loss -Income.............. ....5,000 Unrealized Loss - Income.. 5,000 Market Adjustment - Trading..... ...5,000 D) Market Adjustment - Trading... ..............11,000 Unrealized Loss - Income....... ....11,000 Page 3