The cost and market values of Company B's shortterm investments on December 31, 20X9, follow:

		Cost		Market
	Securities held-to-maturity.........	$30,000		$28,000
	Trading securities........................	34,000		32,500
	Securities available-for-sale.......	28,000		31,000

What dollar amount should be reported on Company B's December 31, 20X9, balance sheet for each of the three types of shortterm investments?

a. $30,000; $34,000; $28,000.

b. $30,000; $32,500; $31,000.

c. $28,000; $32,500; $31,000.

d. $28,000; $34,000; $28,000.

e. $28,000; $32,500; $28,000.