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DI IT 12-3 cost fair value unrealized gain/loss Trading 96,000 84,900 (11,100) 63,200 4100 Non-trading 59,100 Previous balance of trading fair value adjustment was

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DI IT 12-3 cost fair value unrealized gain/loss Trading 96,000 84,900 (11,100) 63,200 4100 Non-trading 59,100 Previous balance of trading fair value adjustment was Dr 2200, and the non-trading was a Cr 7750. Prepare adjusting entries

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