If the cost of an available-for-sale security exceeds its fair value by $40,000, the entry to recognize the loss a. will show a debit to an unrealized loss account that is deducted in the stockholders' equity section of the balance sheet. b. will show a credit to a contra-asset account that appears in the stockholders' equity section of the balance sheet. c. is not required since the share prices will likely rebound in the long run. d. will show a debit to an expense account