FKG Inc. carries the following debt investments on its books at December 31, 2017, and December 31, 2018. All securities were purchased during 2017. Trading Securities: Company A Company B Company C Company Cost $25,000 $13,000 $35,000 Value, Dec 31, 2017 $13,000 $20,000 $30,000 Value, Dec. 31, 2018 $20,000 $20,000 $25,000 Available for Sale Securities: Company X Company Y Company Cost $210,000 $50,000 Value, Dec. 31, 2017 $130,000 $ 60,000 Value, Dec. 31, 2018 $50,000 $70,000 Required: What net effect would the valuation of these debt investments have on 2018! other comprehensive income? Ignore tax impact