When the market value of an investment in debt securities in which the company has a positive intent and ability to hold to maturity exceeds its carrying amount, how should each of the following assets be reported at the end of the year?
Long-term marketable debt securities / Short-term marketable debt securities
a. Market value / Carrying amount
b. Carrying amount / Market value
c. Market value / Market value
d. Carrying amount / Carrying amount