Sheffield Inc. reported these transactions relating to marketable Trading Investments intended to generate net income and to be sold in the near term: Feb 1 Purchased 500 shares of Concord Corp. for $7600 cash. Jun 1 Oct 1 Sold 260 shares of Concord Corp. for $4940. Received cash dividends of $5 per share on Concord shares. Dec 31 Concord shares were trading at $14.50 per share. The entry to record the sale of the shares on Oct 1 would include a credit to Realized Gain for $988. O credit to Trading Investments for $4940. O credit to Unrealized Gain for $988. O debit to Unrealized Gain for $4940