Kmart Company owns the following investments: Trading securities (fair value) Available-for-sale securities (fair value) Held-to-maturity securities (amortized cost) $120,000 90,000 94,000 Kmart will report securities in its long-term investments section of O a $210,000. O b. $184,000 or an amount less than $184,000, depending on the circumstances. Oc. $214,000. O d. $294,000. Suppose a company forgot to do adjusting entries. The failure to properly record an adjusting entry to accrue a revenue item will result in an O a. overstatement of revenues and an overstatement of assets. O b. understatement of revenues and an understatement of assets. Oc. overstatement of revenues and an overstatement of liabilities. O d. understatement of revenues and an understatement of liabilities.