Question 21 2 pts Potlach Company has owned a debt securities investment during 2020 that has increased in fair value. After all closing entries for 2020 are completed, the effect of the increase in fair value on total shareholders' equity would be: The same amount under the available-for-sale and trading-securities approaches. Not possible to identify whether the available-for-sale or trading-securities approach yields higher shareholders' equity given this information. Higher under the available-for-sale approach than under the trading-securities approach. Lower under the available-for-sale approach than under the trading-securities approach.