Question 34 2.5 pts Which of the following is correct regarding available-for-sale securities? Available-for-sale securities are reported at fair value on the balance sheet, and unrealized gains and losses are included in stockholders' equity. Available-for-sale securities are reported at cost on the balance sheet, and unrealized gains and losses are included in stockholders' equity. Available-for-sale securities are reported at cost on the balance sheet, and unrealized gains and losses are included in income of the current period. Available-for-sale securities are reported at fair value on the balance sheet, and unrealized gains and losses are included in income of the current period. Question 35 2.5 pts Wright Company has available-for-sale debt securities that on December 31, 2017, had a cost of $110,000 and a market value of $108,000. The market value rose to $123,000 by December 31, 2018. What accounting action is required on December 31, 2018? Unrealized Holding Gain/Loss should be debited for $13,000. Allowance for Change in Fair Value of Investments should be debited for $15,000. O Allowance for Change in Fair Value of Investments should be credited for $15,000. Unrealized Holding Gain/Loss should be credited for $13,000