On August 1, 2018, Dambro Company acquired 1,000, $1,000, 9% bonds for $1,200,000. The bonds will be added to Dambro's available-for-sale portfolio. The preferred entry to record the purchase of the bonds on August 1, 2018 is a) 1,200,000 Debt Investments Cash 1,200,000 b) Debt Investments Premium on Bonds Payable Cash 1,000,000 200,00 1,200,000 Debt Investments Interest Revenue Cash 1,000,000 200,000 1,200,000 1,200,000 Bonds Payable d) Cash 1,200,00 Valet Corporation began operations in 2018. An analysis of Valet's debt securities portfolio acquired in 2018 shows the following totals at December 31, 2018 for trading and available-for-sale debt securities: Trading Available-for-Sale Securities Securities Aggregate cost $180,000 $220,000 Aggregate fair value 160,000 190,000 What amount should Valet report in its 2018 income statement for unrealized holding loss? a) $50,000. b) $10,000. ) c) $30,000. d) $20,000