As a long-term investment, Bravo Company decided to purchase stock in Zulu Corporation. Bravo purchased 10,000 shares for a 10 percent ownership share at a cost of $10 per share on January 1, 2016.

Zulu Coporation's net income in 2016 was $25,000, and on July 1, 2016, the company paid total dividends of $10,000. At the end of 2016, the Dow Jones market price for that Zulu stock was $12 per share.

Based on this information, Bravo will need to make an end-of-the-year adjusting transaction at the end of 2016. To d o t h i s, $should be credited to unrealized gains/loss account.