On March 1, 2020, a nonprofit organization received a donation of securities worth $4,500 When it prepared its financial states at Dececiber 31, 2020 the series had a fire 55,000 30, 2021, it received $4,600. The entity's accounting procedures call for reporting all unoralized and realized pain and losses in a single acro How should it record its gains and losses in 2020 and 20217 O No change in 2020, a gain of $100 in 2021 O No change in 2020; a loss of $400 in 2021 OA gain of $500 in 2020; a loss of $400 in 2021 OA gain of $100 in 2020; no change in 2021