Security Cost Fair Value A $25,000 $28,000 B 46,000 38,000 $71,000 $66,000 The adjusting entry at December 31 to report the securities at fair value is: A) Unrealized Loss - Income.....................................11,000 Market Adjustment - Trading................................................11,000 B) Market Adjustment - Trading.......................................5,000 Unrealized Loss - Income..................................................5,000 C) Unrealized Loss - Income.........................................5,000 Market Adjustment - Trading.................................................5,000 D) Market Adjustment - Trading.......................................11,000 Unrealized Loss - Income................................................11,000