[单选题]

Use the following information to answer Questions 32 and 33.
  At the beginning of the year, Company P purchased 1,000 shares of Company S for $80 per share. During the year, Company S paid a dividend of $4 per share. At the end of the year, Company S's share price was $75.What amount should Company P report on its balance sheet at year-end if the investment in Company S is considered a trading security, and what amount should be reported if the investment is considered an available-for-sale security?
  Trading   Available-for-sale

A.$75,000    $75,000

B.$75,000    $80,000

C.$80,000    $80,000

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