If the combined market value of equity securities (low influence--below 20% ownership) at the end of the year is less than the market value of the same portfolio of securities at the beginning of the year, the difference should be accounted for by: 1) reporting an unrealized loss in security investments in the stockholders' equity section of the balance sheet. 2) reporting an unrealized loss in security investments in the income statement. 3) reporting a footnote to the financial statements. 4) a credit to Investment in Trading Securities