In its first year of operations, Pharoah Corporation purchased, available$-$for$-$sale debt securities costing $$62,500$ as a long$-$term investment. At December $31,2027,$ the fair value of the securities is $$58,250.$

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$.(45).)$

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