On June 30th, DEF Company's stock had a market value of \$90 per share, up from \$85 per share at the last valuation. DEF holds 200 shares. What is the journal entry for the unrealized gain?

• A. Debit Cash \$1,000; Credit Unrealized Gain \$1,000
• B. Debit Unrealized Gain \$1,000; Credit Investment in Trading Securities \$1,000
• C. Debit Investment in Trading Securities \$1,000; Credit Cash \$1,000
• D. Debit Investment in Trading Securities \$1,000; Credit Unrealized Gain \$1,000

Answer: (D)