Exercise $12$:$9($Algo$)$ Securities available$-$for$-$sale; adjusting entries; financial statement effects $[$LO$12-4]$

Loreal$-$American Corporation purchased several marketable securities during $2024.$ At December $31,2024,$ the company had the investments in bonds listed below. None was held at the last reporting date, December $31,2023,$ and all are considered securities available$-$for$-$sale.

$\backslash$table$[[,$Cost,Fair Value,$\backslash$table$[[$Unrealized Holding$],[$Gain $($Loss$)]]],[$Short term:,,,$],[\backslash$table$[[$Blair$,$ Incorporated$],[$ANC Corporation$]],\backslash$table$[[\backslash$table$[[$$$494,000$