On December 31, Reggit Company held the following short-term investments in its portfolio of available-for-sale debt securities. Reggit had no short-term investments in its prior accounting periods. Available-for-Sale Securities Verrizano Corporation bonds Preble Corporation notes Lucerne Company bonds Cost $ 68,000 49,000 64,000 Fair Value $ 66,640 43,610 61,440 (a) After the fair value adjustment is made, prepare the assets section of Reggit Company's December 31 classified balance sheet (b) is the unrealized gain (or loss) on the portfolio of available-for-sale securities reported on the income statement?