Sinopia Corporation reported trading investments at fair value of $49,000 on December 31, 2016

There is a decrease of $3,800 in the fair value of the trading investments by the end of the year 2017. Which of the following is the correct journal entry?

A)
Trading Investments 3,800
Unrealized Holding Loss-Trading 3,800

B)
Unrealized Holding Loss-Trading 3,800
Trading Investments 3,800

C)
Unrealized Holding Loss-Trading 3,800
Fair Value Adjustment-Trading 3,800

D)
Fair Value Adjustment-Trading 3,800
Unrealized Holding Loss-Trading 3,800

C

Business

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