At the beginning of the year, a company had a debit balance in the account Market Adjustment-Trading Securities. During the year the company didn't buy or sell any trading securities, but at the end of the year the related market adjustment account had a credit balance. This change indicates
A. a loss on the income statement was recognized.
B. a gain on the income statement was recognized.
C. the value of the investment account increased.
D. the value of the investment account decreased.