On December 31, 2009, Hatfield Corporation held the following equity securities in its TRADING portfolio of securities: Cost Market Difference KSD $ 5,100 $ 4,000 $ 1,100 RJD 1,210 1,960 (750) TWD 6,170 5,250 920 $ 12,480 $ 11,210 $ 1,270 In 2010 Hatfield completed the following transactions: (1) On January 1, 2010, KSD was sold for $ 4,500. (2) On January 31, 2010, TWD was transferred to the available-for-sale portfolio. On transfer date, its market value was $ 5,900. (3) On April 15, 2010, purchased stock in SEF and SBR companies at the cost prices shown below. (4) At December 31, 2010, the trading portfolio consisted of the following equity securities: Cost Market Difference RJD $ 1,210 $ 1,700 $ (490) SEF 4,250 4,000 250 SBR 5,800 5,420 380 $ 11,260 $ 11,120 $ 140 The journal entry for the transfer of TWD on January 31, 2010 includes:

Group of answer choices

A debit to Available for Sale TWD of $5,900 and a credit to Trading TWD of $5,250

A credit to Trading TWD of $5,250 and a credit of $650 to Unrealized Holding Gain

A debit to Available for Sale TWD of $6,170 and a credit to Trading TWD of $6,170

A debit to Available for Sale TWD of $5,900 and a debit to Unrealized Holding Loss of $270