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Best Technology began an available for sale securities portfolio during 2018. At year end the following information was available related to the portfolio: Cost Fair

Best Technology began an available for sale securities portfolio during 2018. At year end the following information was available related to the portfolio: Cost Fair Value International Paper 20,000 22,000 McDonalds 50,000 46,000 United Technologies 30,000 29,000 100,000 97,000 Provide the adjusting entry necessary related to the portfolio

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