【单选题】Trading securities purchased in 2016 for $90,000 were valued at $92,000 on December 31, 2016. At December 31,2017 the securities had a fair value of $95,000. The journal entry on December 31,2017 woul...
A.
debit to the investment account for $5,000
B.
debit to the investment account for $3,000
C.
credit to the unrealized gain account for $5,000
D.
debit to the unrealized loss account for $3,000