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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

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 $21,900 $27,900
B 34,000 31,500
Totals $55,900 $59,400

During 2013 the following transactions occurred:

May 3 Purchased C securities (common stock) for $15,600.
July 16 Sold all of the A securities for $27,900.
Dec. 31 Received dividends of $700 on the B and C securities, for which the following information was available:
Security 12/31/13 Fair Value
B $35,700
C

17,600

I just cannot figure out one part which is .....

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

Please help!

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