On December 31 of the current year, Save the Grizzly Bears, a not-for-profit entity, holds an investment in common stock of one publicly traded entity and an investment in debt securities of another. Save the Grizzly Bears holds the common stock as a long-term investment and has the intent and the ability to hold the debt securities until maturity. Original Cost Amortized Cost Fair Value Investment in Common Stock Investment in Debt Securities $50,000 0 63,000 $35,000 28,000 40,000 In the December 31 statement of financial position for the current year, Save the Grizzly Bears should value these investments as O $50,000 and $28,000 O $50,000 and $40,000 O $63,000 and $28,000 $63,000 and $40,000