At the end of December 2027, Boulter had the following inves…

At the end оf December 2027, Bоulter hаd the fоllowing investments in debt securities:   Trаding Avаilable-for-Sale   Cost $ 78,700 $ 128,700   Fair value 71,000 124,500 All declines in value are deemed to be temporary in nature. How should the corresponding losses be reflected in the financial statements at December 31, 2027?   Income Statement Accumulated Other Comprehensive Income in Shareholders' Equity   a. $ 11,900 $ 0   b. $ 0 $ 11,900   c. $ 7,700 $ 4,200   d. $ 4,200 $ 7,700