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For several years Fister Links Products has held shares of Microsoft common stock, considered by the company to be securities available-for-sale. The shares were acquired

For several years Fister Links Products has held shares of Microsoft common stock, considered by the company to be securities available-for-sale. The shares were acquired at a cost of $680,000. Their fair value last year was $826,000 and is $895,000 this year.

At what amount will the investment be reported in this year's balance sheet?

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