at december 31, 20a1, lowe corp. had the following marketable equity securities that were purchased during 20a1, its first year of operation: fair unrealized cost value gain (loss) trading securities: security a $ 100,000 $ 60,000 $ (40,000) security b 15,000 20,000 5,000 totals $ 115,000 $ 80,000 $ (35,000) available-for-sale securities: security y $ 70,000 $ 80,000 $ 10,000 security z 85,000 45,000 (40,000) totals $ 155,000 $125,000 $ (30,000) all market declines are considered temporary. fair value adjustments at december 31, 20a1, should be established with a corresponding charge against