14) At December 31, 2021, Tory Company has an equity portfolio valued at $160,000. Its cost was $132,000. The Securities Fair Value Adjustment has a debit balance of $2,000. What amount should the Securities Fair Value Adjustment be debited at December 31, 2021?

15) Green Company's equity securities portfolio which is appropriately included in current assets is as follows: December 31, 2021 Fair Unrealized Cost Value Gain (Loss) Catlett Corp. $260,000 $215,000 $(45,000) Lyman, Inc. 245,000 265,000 20,000 $505,000 $480,000 $(25,000) Ignoring income taxes, what amount should be reported as a loss from other comprehensive income in Green's 2021 stockholders equity section if 2021 is Green's first year of operation?