=+c. The adjustment of the trading securities portfolio to fair value on December 31, 2010.

Union Financial Services, Inc., purchased the following trading securities during 2009, its first year of operations:

Name Number of Shares Cost B&T Transportation, Inc. 3,400 $ 67,100 Citrus Foods, Inc. 1,800 29,700 Stuart Housewares, Inc. 800 19,700 ________ Total $116,500 ________ ________