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Bear Co. held the following equity securities during year 2. Bear Co. does not have significant influence over any of the investees. Cost Market value

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Bear Co. held the following equity securities during year 2. Bear Co. does not have significant influence over any of the investees. Cost Market value Sales price Cost Market Value (Sale 12/31/Y1 12/31/Y1 during 12/31/Y2 12/31/Y2 Year 2) Alpha Corp 78000 75000 73200 Beta Corp 64800 65000 64800 69400 Omega Corp 21600 24700 21600 23100 To adjust the portfolio to fair value at the end of Year 2, Bear Co. credits Unrealized Gain - NI for $

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