USA National Bank the nationwide banking company, owns many types of investments. Assume that USA National Bank paid $650,000 for trading investments on December 5. Two weeks later USA National Bank received a $40,000 cash dividend. At December 31, these trading securities were quoted at a market price of $657,000. At December 31, USA. Nation Bank's balance sheet should report A. investment in trading securities of $650,000 B. unrealized gain of $7,000. C. investment in trading securities of $657,000. D. dividend revenue of $40,000