2. Prepare a table to compare the year-end cost and fair values of Perry's short-term investments in available-for-sale securities. The year-end fair values per share are: Gem Co., $32.25; PepsiCo, $47.25; and Xerox, $12.00. Comparison of Cost and Fair Values for AFS Portfolio Unrealized Galn or Loss? Amount Cost Fair Value Gem Co. Pepsi Co. Xerox Total Unadjusted Balance in the Fair Value Adjustment account Required adjustment in the current period $ 180,500X$ 96,750 150,470 141,750 23,05018,000 354,020 256,500 97,520X Gain 0 Gain