On October 12, Year 1, Neptune Corporation invested $700,000 in marketable equity securities. The market value of this investment was $730,000 at December 31, Year 1, but had slipped to $725,000 by December 31, Year 2. In financial statements prepared on December 31, Year 1, Neptune Corporation reports: Multiple Choice Investments in Marketable Securities at $700,000 in assets and a $30,000 Unrealized Holding Gain in stockholders' equity on its balance sheet. Investments in Marketable Securities at $730,000 in assets on its balance sheet and a $30,000 unrealized gain, which increases net income reported on its income statement. Investments in Marketable Securities at $730,000 in assets and a $30,000 Unrealized Holding Gain in stockholders' equity on its balance sheet. Investments in Marketable Securities of $700,000 in assets on its balance sheet with footnote disclosure of the market value of $730,000.