On March 1, Johnson Inc. purchased 500 shares of Thomas Company stock when Thomas' stock was selling for $20 per share. Johnson plans to hold this stock for a short time and hopefully sell it for a gain. On December 31, Johnson prepares its financial statements. Thomas' stock is selling for $18 per share. a. Determine the unrealized gain or loss Johnson would report on its income statement. b. Show how the investment would be reported on Johnson's balance sheet.