How are investments in equity securities with readily determinable market values, and their related unrealized gains and losses, reported by a not-for-profit entity? Multiple Choice At lower of cost or market in the Statement of Financial Position, with unrealized losses in the Statement of Activities. O At fair value in the Statement of Financial Position, with unrealized gains and losses in the Statement of Activities. O At lower of cost or market in the Statement of Financial Position, with unrealized losses in Temporarily Restricted Net Assets. O At original cost in the Statement of Financial Position, with unrealized gains and losses in the Statement of Activities. O At original cost in the Statement of Financial Position, with unrealized gains and losses disclosed in the notes to the financial statements