In its first year of operations, Cullumber Corporation purchased, available-for-sale debt securities costing $61,000 as a long-term investment. At December 31, 2022, the fair value of the securities is $56,900.

Show the financial statement presentation of the securities and related accounts. Assume the securities are noncurrent. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

CULLUMBER CORPORATION

Balance Sheet

CULLUMBER CORPORATION

Comprehensive Income Statement