At December 31, year 1, Charter Holding Co. owned the following marketable securities in capital stock of publicly traded companies.

		Cost	Current Market Value
L Brands, Inc. (5,000 shares: cost, $44 per share; market value, $52)	$	220,000		$	260,000
The Gap, Inc. (4,000 shares: cost, $42 per share; market value, $39)		168,000			156,000
	$	388,000		$	416,000

In year 2, Charter engaged in the following two transactions.

Apr.	10		Sold 1,000 shares of its investment in L Brands, Inc., at a price of $58 per share, less a brokerage commission of $100.
Aug.	7		Sold 2,000 shares of its investment in The Gap, Inc., at a price of $37 per share, less a brokerage commission of $150.

At December 31, year 2, the market values of these stocks were: L Brands, Inc., $67 per share; and The Gap, Inc., $37 per share.

Can I please get the HELP with C-2?

c-2 Prior to making a mark-to-market adjustment at the end of year 2, determine the Unrealized Holding Gain (or Loss) on Investments account.

Prior to making a mark-to-market adjustment at the end of year 2, determine the Unrealized Holding Gain (or Loss) on Investments account.