ABC has the following equity investments in its portfolio Purchase Fair Value Fair Value Price 12/31/12 12/31/13 Company A $10,000 $9,000 $11,000 Company B $5,000 $5,200 $8,000 Company C $6,000 $5,500 $6,400 Company D $25,000 $26,000 $24,000 Using this information, calculate the following amounts. Balance in the investment account (before netting out SFVA), 12/31/12 Balance of the fair value allowance account (SFVA), 12/31/12 (use negative sign to denote credit balance) Unrealized G/L recognized in net income, 2012 (use negative sign to denote loss) Net B/S presentation of the investment account, 12/31/12 Balance in the investment account (before netting out SFVA), 12/31/13 Balance of the fair value allowance account (SFVA), 12/31/13 (use negative sign to denote credit balance) Unrealized G/L recognized in net income, 2013 (use negative sign to denote loss) Net B/S presentation of the investment account. 12/31/13