Which of the following statements is false? a. Trading securities are short-term investments with unrealized gains and losses due to changes in market value that are recognized in the income statement. The unrealized gains and losses from changes in market value of available-for-sale securities are b. not recognized in the income statement, but rather are carried in a separate account in the stockholders' equity section. Held-to-maturity securities are always classified as long-term investments. Oc. Available for sale securities are accounted for at market value. O d. Held-to-maturity securities are accounted for at amortized cost. e