Convey Company had some extra cash and purchased the stock of various companies with the objective of making a profit in the short run. The cost of Convey's portfolio was \(\$ 79,450\) at December 31, 2008. On that date, the market value of the portfolio was \(\$ 85,200\). How would this increase in value be reflected in Convey's financial statements for the year ended December 31, 2008?