Yankton company began the year without an investment portfolio. during the year, it purchased investments classified as trading securities at a cost of $13,000. at the end of the year, the market value of the securities was $11,000. yankton company's financial statements for the current year should show:

a) an unrealized loss of $2,000 on the income statement and temporary investments of $11,000 on the balance sheet
b) no unrealized loss on the income statement and net trading securities of $13,000 on the balance sheet
c) an unrealized loss of $2,000 on the income statement and net trading securities of $13,000 on the balance sheet
d) no unrealized loss on the income statement; net trading securities of $11,000 and an unrealized loss of $2,000 as a stockholders' equity adjustment on the balance sheet