In 2019, Rosenbluth purchased bonds issued by MAT Co., which it continues to hold as an available-for-sale investment. The fair value of Rosenbluths investment decreased in 2023, from $517,150 to $433,910. Note The $113,940 Net unrealized gain on MAT bonds (1/1/23) in the partial trial balance above relates to this item and, of course, is stated net of income taxes.

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