The Future Company purchased bonds for the purpose of trading during the year 2021 with a value of 145,000 riyals, and at the end of the year the fair value of those bonds was equal to 150,000 riyals and the amortized cost of an amount of 165,000 riyals, based on the previous information, it will appear at the end of 2021.

5000 riyals unrealized gains in the income statement

20,000 unrealized losses in the income statement

15,000 unrealized losses in the income statement

20,000 unrealized losses in the statement of equity