When the fair value of investments in debt securities exceeds their carrying amounts, held-to-maturity securities and available-for-sale securities should be reported at the end of the year at Held-to-Maturity Available-for-Sale Securities Securities A. Amortized cost Fair value B. Fair value Amortized cost C. Amortized cost Amortized cost OD Fair value Fair value What is the effect on an investment of the receipt of cash dividends if the investor did not elect the fair value option? Equity Method Fair-Value Method A. No effect No effect B. Decrease Decrease Oc. No effect Decrease o D. Decrease No effect The amount by which the fair value of a debt security exceeds its cost should be accounted for in other comprehensive income when the security is classified as Trading Available-for-Sale OA No Yes OB Yes No OC No No D. Yes Yes