Littlefield Industries purchased a bond on September 1 of the current year for $200,000 and classified the investment as trading debt. The market value of the trading debt investment at yoar - end is $196,000. The adjustment is O A not reported on the income statement because the bond has not been disposed of OB. reported as a separate component of stockholders' equity oc reported on a $4,000 unrealized holding loss in the Other Income and (Expenses) section of the Income statement OD. added to the Trading Debt investments account