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1. As of January 1, 2014, the valuation allowance for Available-for-Sale Investments has a zero balance. As of December 31, 2014, the cost of available-for-sale

1. As of January 1, 2014, the valuation allowance for Available-for-Sale Investments has a zero balance. As of December 31, 2014, the cost of available-for-sale securities was Rp. 24,260,000, and the fair value is Rp. 26,350,000. Requested: Prepare adjusting entries to record unrealized gains or losses on the available-for-sale investment as of December 31, 2014!

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