White Corp. Transfers securities from one category to another. The cost of the securities is $20,000; the fair market value is $22,000. Prepare an entry if:
(a) The securities are transferred from the trading category to the available-for-sale category.
(b) The securities are transferred from the available-for-sale category to the trading category.
(c) The securities are transferred from the held-to-maturity category to the available-for-sale category.