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On its December 31, 2020 balance sheet, a company correctly reported a $374,000 credit balance in its Fair Value Adjustment (Available-for-Sale) account. There was no

On its December 31, 2020 balance sheet, a company correctly reported a $374,000 credit balance in its Fair Value Adjustment (Available-for-Sale) account. There was no change during 2021 in the composition of the companys portfolio of available-for-sale securities. At the end of 2021, the following information pertains to the portfolio:

Cost at 12/31/21 Fair value at 12/31/21

$944,580 $876,370

The amount of unrealized holding gain/loss for the portfolio for the year ending December 31, 2021 is $____________. (Very Important: Just enter the amount. DO NOT put a plus or minus sign in front of the amount.)

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