December 31 cash

3,200,000

Discount on bond investment

105,000

Investment revenue

3,305,000

$70,000,000 - $66,205,000 = $3,795,000

December 31 fair value adjustment - AFS

3,795,000

Net unrealized holding gains and losses

3,795,000

Disclosure on Balance sheet

Because these are trading securities, the unrealized holding gain of $3.79 would be recognized in

Fuzzy Monkey's 2009 income statement.

Construction Forms Corporation

Balance Sheet (Partial)

31-Dec-11

how are you able to get December 31 Investment revenue to be 3,305,000