What is the difference between a trading security and an available-for-sale security? O Realized gains or losses are reported on the income statement as part of net income for available-for-sale securities but not for trading securities. O Unrealized gains or losses are reported on the income statement as part of net income for trading securities but not for available-for-sale securities. O Realized gains or losses are reported on the income statement as part of net income for trading securities but not for available-for-sale securities. O Unrealized gains or losses are reported on the income statement as part of net income for available-for-sale securities but not for trading securities