Investments in debt securities should be recorded on the date of acquisition at a. market value minus brokerage fees and other costs incident to the purchase. b. face value minus brokerage fees and other costs incident to the purchase. c. market value plus brokerage fees and other costs incident to the purchase. d. face value plus brokerage fees and other costs incident to the purchase. What are the unrealized holding gains and losses on these securities closed during year-end closing journal entries?