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Exercise 17-10 At December 31, 2013, the available-for-sale equity portfolio for Steffi Graf, Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss) A

Exercise 17-10

At December 31, 2013, the available-for-sale equity portfolio for Steffi Graf, Inc. is as follows.

Security

Cost

Fair Value

Unrealized Gain (Loss)

A $23,573 $20,205 $(3,368 )
B 16,838 18,858 2,020
C 30,981 34,349 3,368
Total $71,392 $73,412 2,020
Previous fair value adjustment balance

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