ACME Corporation has an investment in 32,000 bonds of Bob's Bookcases that ACME accounts for as a security available for sale. Bob's bonds are publicly traded, and The Wall Street Journal quotes a price for those bonds of $12 per bond, but ACME believes the market has not appreciated the full value of the Bob's bonds and that a more accurate price is $19 per bond. ACME should carry the Bob's investment on its balance sheet at: