Pat Ernst is the controller of Cullumber, Inc. At December 31, the end of its first year of operations, the company's investments in trading debt securities cost $76,400 and have a fair value of $70,500. Indicate how Pat would report these data in the financial statements prepared on December 31. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) $ $