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On January 1, 20Y5, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31, 20Y5, the cost of the available-for-sale securities was $84,200,

On January 1, 20Y5, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31, 20Y5, the cost of the available-for-sale securities was $84,200, and the fair value was $77,810. journalize the adjusting entry to record the unrealized gain or loss on available-for-sale investments on December 31, 20Y5.

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