Question 30 Unrealized holding gains and losses occur because a company O holds securities until maturity records a change in fair value of the securities held even if they are not sold O holds securities through the end of the reporting period actively trades securities Question 31 2.5 pts In its first year of operations, Roger Company purchased trading securities at a total cost of $53,000. On December 31, the end of Roger's fiscal year, the fair market value of those investments totaled $57,000. As a result of these investments, Roger Company will report O Investment in Trading Securities of $57,000. O Unrealized Holding Gain/Loss of $4,000 in Accumulated Other Comprehensive Income Investment in Trading Securities of $53,000 O a credit balance in the contra account to Investment in Trading Securities of $4,000