Question: In 20X4, Lindsay Technologies purchased $90,000 of bonds (purchased at par value) of Rider Inc. and classified the debt investment as held-to-maturity. The investment had market values of $88,000 and $83,000 as of December 31, 20X4 and 20X5 respectively. On December 31, 20X6, the enterprise decided to reclassify the Rider bonds as available-for-sale securities. The bonds had a market value of $80,000 at the time of the reclassification. What amount of unrealized loss will be recorded related to this reclassification and where will it be shown in the financial statements? $10,000 unrealized loss as part of Net Income $10,000 unrealized loss as part of Other Comprehensive Income $3,000 unrealized loss as part of Other Comprehensive Income $3,000 unrealized loss as part of Net Income