On December 31st Park company held a thousand shares of Zenon company common stock and its portfolio of availableforsale Securities the stock had cost 14 per share and has a current market value of 11 per share of the December 31st 2015 balance sheet show The Following investments in availableforsale Securities 14000 less allowance for change in value 3000 shareholders Equity unrealized holding games and losses 3000 and 2016 part required 800 shares of orange company common stock 17 share and 40