Bear Co. held the following equity securities during year 2. Bear Co. does not have significant influence over any of the investees. Market Sales Cost Cost Market Value value price (Sale during 12/31/Y1 12/31/Y1 Year 2) 12/31/Y2 12/31/Y2 Alpha Corp 6500 6900 6900 Beta 24000 25000 24000 23500 Corp Omega 18800 Corp 19000 18800 17500 To adjust the portfolio to fair value at the end of Year 2, Bear Co. debits Unrealized Loss - NI for $