2. Security Type Classification...........Cost............. Fair Value at 12/31/X1 .....................Fair Value at 12/31/X2

Bond A (Trading security)............... $ 7,200 .....................$ 8,500 ...................................... $8,000

Stock A (Trading security)............... 12,000........................ 9,000....................................... 10,200

Bond B (Available for sale).............. 16,500...................... 15,700 .......................................15,500

Bond C (Available for sale)............... 6,600....................... 10,575...................................... 11,350

What is the amount of the unrealized gain or loss recorded in other comprehensive income for 12/31/X2?

Question 2 options:

	Unrealized gain of $575
	Unrealized loss of $575
	Unrealized gain of $3,750
	Unrealized loss of $3,750
	$0 (no unrealized gain or loss is recognized)