USA National Bank, the nationwide banking company, owns many types of investments. Assume that USA National Bank paid $650,000fortrading investments on December 5. Two weeks later. USA National Bank received a S40.000 cash dividend. At December 31, these trading securities were quoted at a market price of $657 000. At December 31, USA National 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