Libby Company purchased 10% of the equity securities in another company for $200,000. At the end of the year, the fair value of the securities was $205,000. How should the investment be reported in the year-end financial statements? Multiple Choice The investment in equity securities would be reported in the balance sheet at its $205,000 fair value. An unrealized holding gain of $5,000 would be reported as a separate component of stockholders' equity. The investment in equity securities would be reported in the balance sheet at its $200,000 cost. The investment in equity securities would be reported in the balance sheet at its $205,000 fair value; an unrealized holding gain of $5,000 would be reported as a separate component of stockholders' equity