Available-for-Sale Securities

At the beginning of 2013, Ace Company had the following portfolio of investments in available-for-sale securities (common stock):

Security	Cost	12/31/12 Fair Value
A	$24,300	$28,800
B	28,400	27,300
Totals	$52,700	$56,100

During 2013 the following transactions occurred:

May 3	Purchased C securities (common stock) for $11,300.
July 16	Sold all of the A securities for $28,800.
Dec. 31	Received dividends of $700 on the B and C securities, for which the following information was available:

12/31/13 Fair Value
B	$30,400
C	14,200

1. Prepare journal entries to record the preceding information. For compound entries, if an amount box does not require an entry, leave it blank.

2013	investments in available for sale securities	$?????
May 3	cash		$?????
July 16	cash	$?????
sale	investments in available for sale securities		$?????
	gain on sale of available for sale securities		$?????
July 16	unrealized holding gain/loss: available for sale securities	$?????
adj	allowance for change in fair value of investment		$?????
Dec 31	cash	$?????
divd	dividend income		$?????
Dec 31	allowance for change in fair value of investment	$?????
adj	unrealized holding gain/loss: available for sale securities		$?????

2. What is the balance in the Unrealized Holding Gain/Loss account on December 31, 2013?

$??????