In 2019, Osgood Corporation purchased $4 million worth of 10-year municipal bonds at face value. On December 31, 2021, the bonds had a fair value of $3,600,000 and Osgood reclassified the bonds from held-to-maturity to trading securities. Osgood's December 31, 2021, balance sheet and the 2021 income statement would show the following: a. b. C. d. Investment in bonds (TS) $3,600,000 $3,600,000 $4,000,000 $4,000,000 Income statement loss on investments $ $400,000 $400,000 $ @ Multiple Choice Option a Option b. O Option c. Option d. O E Anthers Inc. bought the following portfolio of trading securities near the end of 2021. Security A B Cost $80,000 60,000 22,000 Fair value 12/31/2021 $84,000 54,000 22,000 What amount will be reported in the balance sheet for this portfolio at December 31, 2021, and how will it be classified? Amount Classification a. $162,000 Noncurrent Asset b. $162,000 Current Asset c. $160,000 Noncurrent Asset d. $160,000 Current Asset Multiple Choice Option a. O Option b. Option c. Option d