Libby Company purchased equity securities for $190,000 and classified them as available-for-sale securities. At the end of the year, the fair value of the securities was $195,000. How should the investment be reported in the year-end financial statements? O The investment in available-for-sale securities would be reported in the balance sheet at its $190,000 cost. An unrealized holding gain would be reported in other comprehensive income O The investment in available-for sale securities would be reported in the balance sheet at its $195,000 market value ?? O The investment in available-for sale securities would be reported in the balance sheet at its $195,000 market value; an unrealized holding gain would be reported in other comprehensive income