Where are gains and losses on agricultural activity reported in the financialstatements?

A.

Gains are recorded through profit andloss, but losses should be recorded in other comprehensive income.

B.

Gains and losses are recorded through profit andloss, and nothing should be recorded in other comprehensive income.

C.

Gains and losses are recorded in other comprehensiveincome, and nothing should be recorded through profit and loss.

D.

Losses are recorded through profit andloss, but gains should be recorded in other comprehensive income.