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

a) a loss of $2,000 on the income statement and available-for-sale securities of $13,000 on the balance sheet
b) no loss on the income statement and available-for-sale securities of $13,000 on the balance sheet
c) no loss on the income statement, available-for-sale securities of $11,000 and an unrealized loss of $2,000 as a stockholders%u2019 equity adjustment on the balance sheet
d) a loss of $2,000 on the income statement and temporary investments of $11,000 on the balance sheet