Flounder Company has the following investments as of December $31,2025.$

Investments in common stock of Laser Company $$1,530,000$

Investment in debt securities of FourSquare Company $3,610,000$

In both investments, the carrying value and the fair value of these two investments are the same at December $31,2025.$ Flounder's

stock investments do not result in significant influence on the operations of Laser Company. Flounder's debt investment is considered

held$-$to$-$maturity. At December $31,2026,$ the shares in Laser Company are valued at $$1,230,000$; the debt securities of Four Square are

valued at $$2,770,000$ and are considered impaired.