On October 12, 2017, Neptune Corporation invested $700,000 in short-term available-for-sale marketable securities. The market value of this investment was $730,000 at December 31, 2017, but had slipped to $725,000 by December 31, 2018.

In financial statements prepared on December 31, 2017, Neptune Corporation reports:

a.The asset Investments in Marketable Securities at $730,000, and a $30,000 Unrealized Holding Gain included in total stockholders' equity.

b.The asset Investments in Marketable Securities at $700,000 with footnote disclosure of the market value of $730,000.

c.The asset Investments in Marketable Securities at $730,000, and a $30,000 gain recognized in the income statement.

d. The asset Investments in Marketable Securities at $700,000, and a $30,000 Unrealized Holding Gain included in total stockholders' equity.