Walsh, Inc. began business on January 1, 2011, and at December 31, 2011, Walsh had the following investment portfolios of equity securities: Trading Available-For-Sale Aggregate cost $150,000 $225,000 Aggregate market value 120,000 185,000 None of the declines is judged to be other than temporary. Unrealized losses at December 31, 2011, should be recorded with corresponding charges against Stockholders' Income Equity A) $70,000 $ 0 B) $40,000 $30,000 C) $30,000 $40,000 D) $ 0 $70,000 Please explain all answers and show work