Stone has provided the following information on its available-for-sale securities:

It reported $1,500 in the contra-asset valuation account to reduce these securities to their market value at December 31, 2007.
Required:
What amount should be debited as an unrealized loss to the stockholders’ equity section of Stone's December 31, 2008 balance sheet as a result of 2008 market value changes related to its available-for-sale securities? (Ignore taxes.)

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Aggregate cost as of 12/31/08 $170,000 Unrealized gain as of 12/31/08 Unrealized losses as of 12/31/08 Net realized gains during 2008 4,000 26,000 30,000