On March 1, 2018, Heinz Company paid cash to purchase the following stocks as long-term investments:

• Ketchup Corporation common stock (par $5), 2,000 shares at $5 per share (10% of outstanding shares)
• Mustard Corporation common stock (par $10), 3,000 shares at $25 per share (15% of outstanding shares)
• Mayo Corporation common stock (par $10), 3,000 shares at $20 per share (10% of outstanding shares)

The market prices per share at December 31, end of the accounting period, were as follows:

Stock	Dec. 31, 2018	Dec. 31, 2019
Ketchup common	$6	$7
Mayo common	$24	$25
Mustard common	$21	$17

What is the dollar amount that Heinz should record as a debit to investments on March 1, 2018?

On December 31, 2018, how much should Heinz record as an unrealized gain on its investments, if any?

On December 31, 2029, how much should Heinz record as an unrealized loss on its investments, if any?

Thank you for your help!