On December 21, 2025, Cullumber Company provided you with the following information regarding its equity investments. Investments Clemson Corp. stock Colorado Co. stock Buffaloes Co. stock December 31, 2025 Total of portfolio Previous fair value adjustment balance Fair value adjustment-Cr. Cost $20,800 9,300 20,800 $50,900 Fair Value Unrealized Gain (Loss) $(900) (1,000) $19,900 8,300 21,420 $49,620 620 (1,280) O $(1,280) During 2026, Colorado Co. stock was sold for $8,790. The fair value of the stock on December 31, 2026, was Clemson Corp. stock- $19,990; Buffaloes Co. stock-$21,320. None of the equity investments result in significant influence.

On December 21, 2025, Cullumber Company provided you with the following information regarding its equity investments. $19.990, Buftalos Ca stock $21920. None of the equity investments resuit in significant infuence