In its first year of operations, Godfrey Corporation purchased, available$-$for$-$sale debt securities costing $$72,000$ as a long$-$term investment. At December $31,2027,$ the fair value of the securities is $$68,000.$

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 $9-45$ or porentheses e$.$g$.(45),$

GODFREY CORPORATION Balance Sheet

December $31,2027$

Investments

Debt Investments at fair value

Stockholders' Equity

Unrealized Loss On Available$-$for$-$Sale Securities $V$

GODFREY CORPORATION

Comprehensive Income Statement

For the Year Ended December $31,2027$

Other Comprehensive Income