At December 31, 2005, Big Co. reported an unrealized holding loss from available-for-sale securities of $1,500 on the statement of stockholders equity. Assuming the application of SFAS No. 115, Accounting for Certain Investments in Debt and Equity Securities, what amount should Stone report on its December 31, 2006 balance sheet as an unrealized holding loss? Aggregate cost as of 12/31/06 $170,000 Unrealized gains as of 12/31/06 4,000 Unrealized losses as of 12/31/06 26,000 Net realized gains during 2006 30,000

$26,000

$22,000

$20,500

0