Securities held by an Investment Trust Fund and carried on the books at $100,000 are sold for $110,000. On receiving the cash from the sale, how should the Investment Trust Fund account for the $10,000 gain? Select one: O A. As a direct credit to net position of the fund participants O B. As a gain-equity in investment pool O CAs a liability -due to fund participants D. As additions net increase in fair value of investments Pension Trust Fund for a single-employer plan prepares two financial statements and three supplementary schedules. Where does the actuarially determined contribution for a specific year appear? Select one: O A. In the statement of fiduciary fund net position B.In the statement of changes in fiduciary fund net position OB. In the statement of changes in fiduciary fund net position O C. In the schedule of contributions O D. In the schedule of changes in the net pension liability